This updated Ninth Edition of Accounting Theory: Conceptual Issues in a Political and
Economic Environment continues to be one of the most relevant and comprehensive texts …

This paper describes the current state of natural language processing (NLP) as it applies to
corporate reporting. We document dramatic increases in the quantity of verbal content that is …

We provide a methodological contribution by developing, describing and evaluating a
method for automatically retrieving and analysing text from digital PDF annual report files …

Cele głównym pracy jest identyfikacja informacji niefinansowych i ustalanie ich znaczenia w
sprawozdawczości spółek publicznych oraz opracowanie autorskiego modelu ich …

This paper examines the readability of sustainability reporting in the annual reports, and
stand-alone reports of New Zealand listed companies over a ten-year period. Sustainability …

Purpose This study aims to empirically investigate the effect of International Financial
Reporting Standards (IFRS) convergence on corporate risk disclosure, with a particular …

This study contributes to the accounting and corporate social responsibility (CSR) literature
by examining the effect of International Financial Reporting Standards (IFRS) convergence …

This paper is an exploratory analysis of information overload in a sample of 15 Chinese
companies from mining, manufacturing, finance, electricity and information technology …

Purpose The purpose of this study is to investigate the influence of IFRS convergence on
annual report readability in an emerging market context, with an emphasis on the contents of …

This study examines whether the adoption of IFRS and GRI impacts the readability and
conciseness of corporate reports. We investigate the corporate reports of the top 100 A …