000			01709naa a2200205uu 4500
001			0032213212837
003			OSt
005			20190211170605.0
008			100322s2009 xx ||||gr |0|| 0 eng d
100	1		_aCLARKE, Daniel P. _939096
245	1	0	_aVoluntary narraive disclosures by local governments : _ba comparative analysis of the tectual complexity of mayoral and chairpersons' letter in annual reports
260			_aRichmond : _bWiley-Blackwell, _cJune 2009
520	3		_aResearch on local government annual reports has been limited, particularly in relation to report narratives. This study aims to determine whether characteristics of narratives vary between the reports of local governments and listed companies. After considering the nature of the potential report audiences it was predicted that, if writers consider their audience, local government report narratives would be easier to read, less likely to be obfuscated, and use fewer passive sentences than those in corporate reports. The results suggest that mayoral letters exhibit higher reading ease and are less likely to be obfuscated than their corporate counterparts but they are also shorter and contain more passive constructions, making conclusions about readability and understandability ambiguous. This research acquaints readers with important aspects to consider when preparing or evaluating narrative reports.
700	1		_aHRASKY, Sue L. _939097
700	1		_aTAN, Caroline G. T. _939098
773	0	8	_tAustralian Journal of Public Administration - AJPA _g68, 2, p. 194-207 _dRichmond : Wiley-Blackwell, June 2009 _xISSN 03136647 _w
942			_cS
998			_a20100322 _b1321^b _cDaiane
998			_a20101222 _b1116^b _cDaiane
999			_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c32034 _d32034
041			_aeng