... Accepted Accounting Practice. © Emerald Group Publishing Limited 2006 Annual report Accounting information Generally accepted accounting practice International Financial reporting standards Qualitative characteristics Standard‐setting The usefulness of corporate annual reports in South...

... words Creative accounting Ethics Qualitative characteristics South Africa Acknowledgement: I would like to thank Professor Minga Negash and Jason Cohen for the valuable advice they gave me during the preparation of this paper. 1 Introduction 1.1 Objective and background The purpose of this article...