| Summary: | The Annual Report Award (ARA) was introduced in 1974 but has only gained greater awareness and significance in the recent years. Every listed company is automatically eligible to participate in this award. All the participants are issued with the ARA marking criteria each year. However, apart from these criteria, little is known about the elements in the winning annual reports that distinguish them from the rest. The purpose of this paper is, thus, to compile and present a list of areas of disclosures that, in our opinion, have contributed to annual reports winning the award.
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