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The Frontiers of Society, Science and Technology, 2023, 5(2); doi: 10.25236/FSST.2023.050209.

An analysis of the growing length of the annual reports


Guo Yuyan

Corresponding Author:
Guo Yuyan

Accounting Institute, Zhengzhou Business University, Gongyi, Henan, China, 451200


With the advent of the Internet and the information age, more and more information has been discovered and received by people. As the carrier of corporate information, financial statements are becoming longer and longer in order to meet the demands of information users and achieve the requirements of accounting information quality. This paper would adopt case analysis through selecting three groups, AstraZeneca, Barratt Developments and Hikma Pharmaceuticals with great influence in the UK. And it would use the financial reports from different financial years of them to explore the changes in the length of the reports and analyze the reasons for these changes. Finally, combined with the demands of information users, the influence caused by these changes would be analyzed.


Length of Annual Reports, Narrative Reports, Accounting Standards, Accounting Harmonization, Special Items

Cite This Paper

Guo Yuyan. An analysis of the growing length of the annual reports. The Frontiers of Society, Science and Technology (2023) Vol. 5, Issue 2: 49-53. https://doi.org/10.25236/FSST.2023.050209.


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