Concepedia

Annual Statement Reporting

Annual Statement Reporting is a formal financial reporting requirement that constitutes a comprehensive, standardized disclosure of an organization’s financial performance and position over a fiscal year, distinguished from other reporting types by its mandatory annual frequency, regulatory compliance focus, and inclusion of audited financial statements.

267

Publications

17.6K

Citations

455

Authors

222

Institutions

Publications per year

2017–2026

60

Variants

Annual Financial Reporting

Parents

Publications

267

Corporate Social Reporting: A Rebuttal of Legitimacy Theory

James Guthrie, Lee D. Parker · Accounting and Business Research · 1989 · 1.5K citations

, , +14

Intellectual capital: Australian annual reporting practices

James Guthrie, Richard Petty · Journal of Intellectual Capital · 2000 · 828 citations

, , +17

The Relationship Between the Comprehensiveness of Corporate Annual Reports and Firm Characteristics in Spain

R. S. Olusegun Wallace, Kamal Naser, Araceli Mora Enguídanos · Accounting and Business Research · 1994 · 786 citations

, , +15

A Conceptual Framework for Financial Reporting

David F. Hawkins, Jacob Cohen · 2001 · 632 citations

, , +14

Voluntary Corporate Disclosure: The Case of Interim Reporting

Richard Leftwich, Ross L. Watts, Jerold L. Zimmerman · Journal of Accounting Research · 1981 · 563 citations

, , +16

1–5 of 267

Authors

455

  1. JG
    James Guthrie

    Macquarie University, Australia

    8 publications · 2.6K citations

    8

    h-index

  2. AK
    Arthur Kraft

    City, University of London, United Kingdom

    5 publications · 707 citations

    5

    h-index

  3. CR
    Christine Ryan

    Queensland University of Technology, Australia

    4 publications · 207 citations

    4

    h-index

  4. MB
    Marty Butler

    University of Chicago, United States

    3 publications · 339 citations

    3

    h-index

  5. DC
    David Coy

    University of Waikato, New Zealand

    3 publications · 172 citations

    3

    h-index

1–5 of 455

Institutions

222

  1. City, University of London

    London, United Kingdom

    5 h-index

    5 publications

    757 citations

  2. University of Alabama

    Tuscaloosa, United States

    4 h-index

    4 publications

    182 citations

  3. Macquarie University

    Sydney, Australia

    4 h-index

    4 publications

    1.1K citations

  4. Monash University

    Melbourne, Australia

    4 h-index

    6 publications

    443 citations

  5. University of Chicago

    Chicago, United States

    4 h-index

    5 publications

    445 citations

  6. Massey University

    Palmerston North, New Zealand

    4 h-index

    4 publications

    140 citations

  7. Duke University

    Durham, United States

    3 h-index

    5 publications

    767 citations

  8. UNSW Sydney

    Sydney, Australia

    3 h-index

    4 publications

    1.6K citations

1–8 of 222

Venues

  1. SSRN Electronic Journal

    Repository · 18 publications · 1.1K citations

    15

    h-index

  2. Accounting and Business Research

    13 publications · 3.5K citations

    12

    h-index

  3. Journal of Accounting Research

    JAR · 12 publications · 1.4K citations

    12

    h-index

  4. Financial Accountability and Management

    FAM · 8 publications · 361 citations

    8

    h-index

  5. Journal of the Staple Inn Actuarial Society

    8 publications · 160 citations

    8

    h-index

1–5