A methodology for analysing and evaluating narratives in annual reports: a comprehensive descriptive profile and metrics for disclosure quality attributes-Reference-Cited by-同舟云学术

A methodology for analysing and evaluating narratives in annual reports: a comprehensive descriptive profile and metrics for disclosure quality attributes

Published:2004-09 Issue:3 Volume:28 Page:205-236
ISSN:0155-9982
Container-title:Accounting Forum
language:en
Short-container-title:Accounting Forum

Author:

Beattie Vivien¹,McInnes Bill²,Fearnley Stella³

Affiliation:

1. Department of Accounting and Finance, University of Glasgow, 65-73 Southpark Avenue, Glasgow G12 8LE, UK

2. Department of Accounting and Finance and Law, University of Stirling, Stirling FK9 4LA, UK

3. Department of Accounting and Management Science, University of Portsmouth Business School, Richmond Building, Portland Street, Portsmouth PO1 3DE, UK

Publisher

Informa UK Limited

Subject

Finance,Accounting

Link

https://www.tandfonline.com/doi/pdf/10.1016/j.accfor.2004.07.001

Reference51 articles.

1. ASBOperating and financial review1993Accounting Standards BoardLondon

2. ASBOperating and financial review2003Accounting Standards BoardLondon

3. MD&A Quality as Measured by the SEC and Analysts' Earnings Forecasts

4. S.BerettaS.BozzolanAssessing the quality of narrative disclosure2004Working paper. University of Padova

Cited by 594 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. Empirical research on banks' risk disclosure: Systematic literature review, bibliometric analysis and future research agenda;International Review of Financial Analysis;2024-10

2. Tax disclosure strategies and reputational risks: An exploration based on the standard GRI 207;Journal of Cleaner Production;2024-09

3. Does female board directorship affect the quality of KPI voluntary disclosure? Some evidence from French family firms;Meditari Accountancy Research;2024-08-30

4. The impact of sustainability disclosure Quality on earnings quality;دراسات في الاقتصاد والتجارة;2024-07-27

5. Chief executive officer narcissism, power and sustainable development goals reporting: An empirical analysis;Business Strategy and the Environment;2024-07-22