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 …

This plenary address paper traces the development of accounting narratives in external
reporting practice and research, focussing on corporate-sourced financial communications …

A central element of many corporate governance codes is the 'comply-or-explain'system,
whereby companies not complying with corporate governance codes are required to provide …

This article examines whether firms' board gender diversity disclosures signal transparency,
reveal impression management, or both. To disentangle the two disclosure motives further …

This study explores final-year undergraduate accounting students' perceptions of the
accounting profession based on an analysis of personal metaphors. First, we identify and …

Purpose Taking a communication perspective, the paper explores management's rhetoric in
profit warnings, whose sole purpose is to disclose unexpected bad news …

Purpose This research aims to contribute to the current discussion led by international
accounting bodies on intellectual capital narratives. Before setting a standard, a preliminary …

This paper analyses the extent and nature of communication by Australian non‐
governmental organisations (NGOs) about the impact of the global financial crisis (GFC) …

This paper firstly examines the literature on the linguistic devices of rhetoric in financial
disclosure. Secondly, it suggests avenues for future research on the value of executive …

This paper explores firms traded on the Toronto Stock Exchange (TSX) Venture Exchange
and their voluntary disclosure practices by focusing on earnings press releases (EPRs). We …