The Contribution of Banks’ Annual Report Writing Quality to Investor Decision-Making.

EVOLUTION OF THE ANNUAL REPORT The annual report ostensibly serves a simple purpose in American business–to evaluate the financial performance of the corporation during the previous year. This stylized business report originated with the Securities Acts of 1933 and 1934, known as the “truth in securities” laws. These acts established the Securities and Exchange Commission (SEC) and required companies with more than $10 million in publicly traded assets to issue independently audited annual reports providing investors with information, including:

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The Contribution of Banks’ Annual Report Writing Quality to Investor Decision-Making. | psikologx | 4.5