What elements of corporate annual reports are most commonly accessed by users?

What is it about?

Uses a unique dataset of web server log files to trace who access what information published in the annual reports on the Websites of a sample of companies listed on the London stock exchange

Featured Image

Why is it important?

The provision of corporate reporting and accounting information is based on assumptions about who uses it, and what they use the information for. The paper provides unique, large scale and direct evidence of what users of corporate information actually access - something that has hitherto only been examined on relatively small survey samples.