Essay On Possible Limitations Of The Research

Lack of literature done so far concerning the disclosure of risk in annual reports might represents a major obstacle.

Another limitation might be lack of time. The researcher will follow a hybrid approach in data collection which will include interviews and questionnaires. Collecting data through these methods, analyzing and demonstrating them is time consuming and the researcher does not have much time.

There might be challenges in convincing to gain access to the relevant information required within the companies I intend to research. Confidentiality has been a barrier before researchers. It is required to reassure the firm that all data and information collected will be treated in the strictest confidence.

When attempting to send questionnaires to shareholders, it might be difficult to access companies’ shareholders databases in order to send them these questionnaires.

References

1. Day, J. 1986. The use of annual reports by UK Investment Analysts. Accounting and Business Research, 16 (64): 295-307.
2. Dominowski, R, L, 1980. Research Methods. Prentice-Hall
3. Easterby-Smith M. , Thorpe R. & Lowe A. , 1997, Management Research: an Introduction, London, Sage Publications.
4. Elias, R. (1986). The politics of victimization: Victims, victimology and human rights. New York: Oxford University Press.
5. Hertz, D B. & Thomas, H. 1984. Practical Risk Analysis: and Approach through Case Histories. John Wiley and Sons.
6. Chichester, UK: taken from Edwards, P and Bowen, P (1999) Hussey R. , Collis J. , Business Research, 2nd Ed. 2003, Palgrave Macmillan
7.  ISO/TMB Risk Management Ter.minology Paper, 1999. Third Draft, 12 December.
8. Institute of Charted Accountants in England and Wales (ICAEW). , (2002). No surprises: the case for better risk reporting, ICAEW, London.
9. International Organization of Securities Commissions. (1995). Disclosure of risk a discussion paper. Available from: http://riskinstitute. ch/135610. htm
10. Jennings, N. R. , (2001). An agent-based approach for building complex software systems. Communications of the ACM, 44 (4) 35–41.
11. Keane, S. 1977. Examining the Problems of Understandability. Accountancy, June, 88 (1006): 82-84
12. Kerlinger, F, N, 1970. Foundations of behavioral research. New York: Holt, Rinehart and Winston.
13. Lee, T. A. and Tweedie, D. P. 1975. Accounting Information: An Investigation of Private Shareholder Usage. Accounting and Business Research, 5(20): 280-291.
14. McNamara, C, 1999. Information available from: www. mapnp. org/library/research/overview. htm
15. Report to NASD Regulation, Inc. 1997. Shareholder Assessment of Bond Fund Risk Ratings, available from <http://www. icinet. net/issues/dis/arc-risk/97_nasd_volatility_rtgs1_com. html>
16. Research solutions, 2005. Information available from: www. researchsolutions. co. nz/in_depth_interviews. htm.