The Annual Reports of New Zealand Electricity Companies: Assessing Quality

Jill Hooks · David L. Coy · Howard Davey

32 citations0/0 files storedPacific Accounting Review

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Auditing, Earnings Management, Governance Corporate Social Responsibility Reporting Financial Reporting and XBRL

Abstract

Corporatisation of the New Zealand electricity industry during the 1990s increased the need for improved accountability. The publication of annual reports is one of the prime ways in which organisations meet their accountability obligations. This paper describes the development of a disclosure index from a public accountability perspective and reports the results of its application to the 1999 annual reports of the 33 electricity retail and distribution companies. The index was developed with the support of a panel representing 15 stakeholder groups. It is designed to assess the comprehensiveness (both in extent and quality) of annual report disclosures and incorporates a best‐practice model of annual reporting. Key areas of inadequate disclosure relate to performance measures (financial and non‐financial), segmental information, asset valuation details, and the cost of electricity purchased / generated. Improved disclosure to meet best‐practice guidelines would contribute to improved communication between companies and stakeholders.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 32 citations exist upstream.

References

1997Disclosure level and the cost of equity capital.1992Sampling in qualitative inquiry 1995Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations 1982An evaluation of environmental disclosures made in corporate annual reports 1991Integrating Positivist and Interpretive Approaches to Organizational Research 1991Qualitative Nursing Research: A Contemporary Dialogue 1995Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the stock exchange of Hong Kong 1989Disclosure in the Corporate Annual Reports of Swedish Companies

Cited by

2013Environmental Disclosures by the Malaysian Construction Sector: Exploring Extent and Quality 2009Public accountability : the perceived usefulness of School Annual reports 2012Performance Reporting: Assessing the Annual Reports of Malaysian Local Authorities

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.