We extend the entrepreneurship literature to include positive psychological capital—an
individual or organization's level of psychological resources consisting of hope, optimism …

Non-generally accepted accounting principles (GAAP)(pro forma) earnings form an
increasingly important part of firms' performance reporting narrative. This paper reviews the …

Narrative reporting, both in relation to financial and non-financial information, is increasingly
used and often mandated, with significant managerial discretion regarding content. As policy …

Purpose The study seeks to evaluate the extent and quality of environmental reporting
following a longitudinal analysis and covering a wide spectrum of industries in a single …

The number of firms reporting earnings on a non‐GAAP basis has increased dramatically
over the last decade, and non‐GAAP reporting is now commonplace in capital markets. This …

The data explosion of the last few years from social media and 'big'data, along with the
impact of disruptive technologies, like blockchain and machine learning, have changed the …

This paper introduces a measure of firm-specific cybersecurity awareness that can be used
in empirical research exploring cyber-related issues facing corporations. It extends and …

We critically assess mainstream accounting and finance research applying methods from
computational linguistics (CL) to study financial discourse. We also review common themes …

Efficient capital markets rely on a continuous supply of reliable, timely, and audited
information. The economic value of an audit derives from the reduction in risk of erroneous …

Purpose This study aims to examine the relationship between the corporate social
responsibility (CSR) performance and the readability of annual report. The shareholder …