The revision of nonfinancial reporting directive: A critical lens on the comparability principle
The launch of the European New Green Deal represents a strategic plan developed in
Europe to favor the transition to more sustainable business models. One of the main …
Europe to favor the transition to more sustainable business models. One of the main …
The predictors of non-financial reporting quality in Romanian state-owned enterprises
VD Dragomir, M Dumitru, L Feleaga - Accounting in Europe, 2022 - Taylor & Francis
This paper focuses on the predictors of non-financial reporting (NFR) quality by state-owned
enterprises (SOEs). The predictors under consideration are the quality of the corporate …
enterprises (SOEs). The predictors under consideration are the quality of the corporate …
Sentiment analysis of CSR disclosures in annual reports of EU companies
P Mućko - Procedia Computer Science, 2021 - Elsevier
The aim of the paper is to evaluate the sentiment of the CSR disclosures of EU companies
required to publish such disclosures after it was made compulsory and investigate the …
required to publish such disclosures after it was made compulsory and investigate the …
The association between voluntary disclosure in audit committee reports and banks' earnings management
Purpose This paper aims to examine the relation between voluntary disclosure (VD) in audit
committee reports and banks' earnings management. It investigates whether such disclosure …
committee reports and banks' earnings management. It investigates whether such disclosure …
Do poor and good performing companies report differently? The readability and impression management in corporate narrative documents: Evidence from Northern …
The purpose of this paper is to assess the effect of financial performance on textual features
of the CEO's statement. Specifically, given the incentives of poorly performed companies …
of the CEO's statement. Specifically, given the incentives of poorly performed companies …
Corporate reporting in Central and Eastern Europe: Issues, challenges and research opportunities
The purpose of this paper, building upon the papers included in this special section of
Accounting in Europe on Corporate reporting in CEE countries and on our knowledge of the …
Accounting in Europe on Corporate reporting in CEE countries and on our knowledge of the …
Executive communication with stakeholders on sustainability: The case of Poland
Sustainability reporting is rapidly developing in the European Union–from voluntary
Corporate Social Responsibility (CSR) disclosure over to mandatory non-financial reporting …
Corporate Social Responsibility (CSR) disclosure over to mandatory non-financial reporting …
The voice of profit: exploring the tone of Australian CEO's letters to shareholders after the global financial crisis
SAA Alshorman, M Shanahan - Corporate Communications: An …, 2022 - emerald.com
Purpose This study examines the association between firm profitability and the “voice” of the
CEO measured through tones they convey in their annual letter to shareholders. The paper …
CEO measured through tones they convey in their annual letter to shareholders. The paper …
The impact of corporate governance on narrative disclosure tone: a machine learning approach
Purpose This study examines the influence of corporate governance indicators (CGIs) on the
textual tone of nonfinancial firms in a developing economy. Design/methodology/approach …
textual tone of nonfinancial firms in a developing economy. Design/methodology/approach …
Corporate tax avoidance and narrative disclosure tone: a developing country perspective
Purpose This study aims to examine the link between tax avoidance, corporate governance
and narrative disclosure tone using a sample of public companies in Pakistan …
and narrative disclosure tone using a sample of public companies in Pakistan …