Reckoning of the Annual Report

Levinsohn, Alan
March 1998
Financial Executive;Mar/Apr98, Vol. 14 Issue 2, p39
Academic Journal
The article presents the perspectives of several financial executives on what makes a good corporate annual report. Chief financial officer (CFO) H. Virgil Stephens of Eastman Chemical Co. cites ease of comprehension and good charts. Oren G. Shaffer, CFO of Ameritech, acknowledges the value of footnotes that disclose information beyond what is required by law. Paul J. Liska, CFO of the St. Paul Companies, says a good report is a "living document" that can appeal to many constituencies. Annual reports are a major undertaking whose preparation can be a year-long endeavor.


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