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The chairman’s statement ‐ A content analysis of discretionary narrative disclosures

Author

Listed:
  • Malcolm Smith
  • Richard J. Taffler

Abstract

Keywords: Content analysis, Corporate communications, Disclosure, Narratives, Annualreports, Financial performance

Suggested Citation

  • Malcolm Smith & Richard J. Taffler, 2000. "The chairman’s statement ‐ A content analysis of discretionary narrative disclosures," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 13(5), pages 624-647, December.
    • Handle: RePEc:eme:aaajpp:09513570010353738
    DOI: 10.1108/09513570010353738
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    Citations

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    Cited by:

    1. Nicolas S. Magner & Nicolás Hardy & Tiago Ferreira & Jaime F. Lavin, 2023. "“Agree to Disagree”: Forecasting Stock Market Implied Volatility Using Financial Report Tone Disagreement Analysis," Mathematics, MDPI, vol. 11(7), pages 1-16, March.
    2. Quick, Reiner & Sayar, Sanjar, 2024. "The effect of tone, signature, and visual elements in compliance management systems disclosures on financial analysts’ decisions," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 55(C).
    3. Raghavendra, Ananya Hadadi & Bala, Pradip Kumar & Mukherjee, Arindam, 2024. "Text mining analysis of retail and consumer service leaders' sustainability narratives: Are they actually true?," Journal of Retailing and Consumer Services, Elsevier, vol. 80(C).
    4. Najah Attig & Wenyao Hu & Mohammad M. Rahaman & Ashraf Al Zaman, 2023. "Overselling corporate social responsibility," Financial Management, Financial Management Association International, vol. 52(3), pages 573-610, September.
    5. Domenico Raucci & Manuela Paolini & Grazia Di Pietro, 2024. "Le Istituzioni Scolastiche Pubbliche alla prova della prima Rendicontazione Sociale prevista dal Sistema Nazionale di Valutazione," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2024(1), pages 63-85.
    6. Elshandidy, Tamer & Kamel, Hany, 2024. "Tone of narrative disclosures and earnings management: UK evidence," Advances in accounting, Elsevier, vol. 64(C).
    7. Karen‐Ann M. Dwyer & Niamh M. Brennan & Collette E. Kirwan, 2023. "Auditor Materiality in Expanded Audit Reports: More (Disclosure) is Less," Australian Accounting Review, CPA Australia, vol. 33(1), pages 31-45, March.

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