The Reliability of Perception-Based Annual Report Disclosure Studies

Abstract

A number of annual report disclosure-based studies have gathered perceptions from users and preparers about the relative importance of information items for an investment or bank loan decision. The paper investigates the presence of non-trivial consistency in perceptions on 63 information items across 11 studies over a period of 16 years in six countries, and across six user-preparer groups. A meta-theory paradigm is used to cumulate findings across this broad spectrum of time and culture. Five hypotheses are tested and perception data are examined by item, time dimension, and user-preparer groups. Perception consensus is present on approximately 30% of the items-in-common, and between user-preparer groups on most items.

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