What are the theories that say that the disclosures in the annexes of the report and accounts are less relevant than the figures in the financial statements, is there anything?

I've been looking for papers on the subject but I can't find them.

In my specific case, I will look at two models. 1º The disclosures expected by entities in view of the implementation of IFRS 9 (disclosed in annex) 2. Effective disclosures of the standard on changes in equity.

For a first analysis the relevance of the two is different.

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    $\begingroup$ I'm not sure Economics SE or indeed Stack Exchange generally is the best place to ask this question, which appears to be about accounting more than economics. Although Stack Exchange includes sites on many topics, users on each site develop guidelines on what is on-topic (ours are here). There is no Stack Exchange site mainly focused on accounting and financial reporting. You might be more likely to receive a good answer elsewhere, perhaps here. $\endgroup$ – Adam Bailey Feb 7 at 23:03

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