integrate information so that better understanding the development of enterprise. Moreover, as AASB (2004) stated, annual report are proposed to be sensible by readers who have a certain accounting background and who are willing to study the information further. It is now widely recognized the significant influence of annual report on users (Beattie and Jones, 2002, cited by Jalal, 2008). Background Qantas: Founded in the Queensland outback in 1920, Qantas is Australia’s largest domestic and international…
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