Summary Annual Reports.
研究了美国1988年8月1日前发布的32份摘要年度报告（SAR）的规则、背景、动机及测试其使用的研究设计，对关注财务报告简化的学者和从业者有用。
Abstract Discusses rules governing summary annual reports (SAR) and analyzes the 32 SARs issued for fiscal years ending on or before August 1, 1988 in the United States. Background and guidelines; Description of SARs and their issuers; Motivation for issuing SARs; Research designs for testing the use of SARs.