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In this article a list of qualitative characteristics which investors and analysts are likely to require from the annual report of a listed company is identified. The research analyses data obtained from a questionnaire in an effort to determine which qualitative characteristics are most important to investors and financial analysts. It is attempted to determine whether a more parsimonious list can be constructed. Finally, a statistical test is performed in order to establish whether preparers and regulators of financial information perceive the qualitative characteristics deemed important by investors and analysts correctly. In hierdie artikel word 'n lys van kwalitatiewe eienskappe wat beleggers en finansiele analiseerders moontlik van die jaarverslag van 'n gekwoteerde maatskappy kan verwag, geidentifiseer. Die navorsing analiseer data verkry van 'n vraelys in 'n poging om te bepaal watter kwalitatiewe eienskappe die mees belangrikste vir beleggers en analiseerders is. Daar word verder gepoog om vas te stel of 'n korter lys opgestel kan word. Laastens word 'n statistiese toets uitgevoer om te bepaal of die voorbereiders en reguleerders van finansiele inligting die kwalitatiewe eienskappe wat beleggers en analiseerders belangrik ag, korrek waarneem.

Qualitative characteristics of company annual reports as perceived by constituencies in the reporting environment