There is a consensus that the business reporting model needs to expand to serve the changing information needs of the market and provide the information required for enhanced corporate transparency and accountability. Worldwide, regulators view narrative disclosures as the key to achieving the desired step-change in the quality of corporate reporting. In recent years, accounting researchers have increasingly focused their efforts on investigating disclosure and it is now recognised that there is an urgent need to develop disclosure metrics to facilitate research into voluntary disclosure and quality [Core, J. E. (2001). A review of the empirical disclosure literature. Journal of Accounting and Economics, 31(3), 441–456]. This paper responds...
An increasing number of companies are reporting their environmental performance, impacts, and activi...
Purpose\ud – The purpose of this paper is to update and re‐examine the role of corporate narrative r...
This paper applies a texture-based approach to evaluating accounting narratives. We employ the textu...
There is a consensus that the business reporting model needs to expand to serve the changing informa...
PURPOSE: The study aims to investigate empirically the common alternative methods of measuring annua...
Narrative accounting disclosures are an integral part of the corporate financial reporting package. ...
In this paper, we analyse narrative disclosures from over 28,000 corporate announcements for 137 UK,...
Purpose: This paper aims to investigate empirically the common alternative methods of measuring ann...
This is the first study to provide an extensive and critical review of different techniques used in...
We construct a new, parsimonious, measure of disclosure quality-disaggregation quality (DQ)-and offe...
This report describes the voluntary narrative sections of company annual reports with particular ref...
This book presents a comprehensive and expert-led insight into the role, types, practises and determ...
This paper develops a framework for corporate financial disclosure measurement to identify and evalu...
Narrative reporting encompasses several important trends in modern corporate accounting: reporting i...
This paper evaluates a texture-based approach developed by Sydserff and Weetman (1999), to examine c...
An increasing number of companies are reporting their environmental performance, impacts, and activi...
Purpose\ud – The purpose of this paper is to update and re‐examine the role of corporate narrative r...
This paper applies a texture-based approach to evaluating accounting narratives. We employ the textu...
There is a consensus that the business reporting model needs to expand to serve the changing informa...
PURPOSE: The study aims to investigate empirically the common alternative methods of measuring annua...
Narrative accounting disclosures are an integral part of the corporate financial reporting package. ...
In this paper, we analyse narrative disclosures from over 28,000 corporate announcements for 137 UK,...
Purpose: This paper aims to investigate empirically the common alternative methods of measuring ann...
This is the first study to provide an extensive and critical review of different techniques used in...
We construct a new, parsimonious, measure of disclosure quality-disaggregation quality (DQ)-and offe...
This report describes the voluntary narrative sections of company annual reports with particular ref...
This book presents a comprehensive and expert-led insight into the role, types, practises and determ...
This paper develops a framework for corporate financial disclosure measurement to identify and evalu...
Narrative reporting encompasses several important trends in modern corporate accounting: reporting i...
This paper evaluates a texture-based approach developed by Sydserff and Weetman (1999), to examine c...
An increasing number of companies are reporting their environmental performance, impacts, and activi...
Purpose\ud – The purpose of this paper is to update and re‐examine the role of corporate narrative r...
This paper applies a texture-based approach to evaluating accounting narratives. We employ the textu...