Natural language processing (NLP) is a part of the artificial intelligence domain focused on
communication between humans and computers. NLP attempts to address the inherent …

This paper develops a framework for corporate financial disclosure measurement to identify
and evaluate common measures of financial disclosure employed in prior empirical …

Despite the importance of corporate transformation toward Industry 4.0 (CTTI4. 0), almost no
research exists on how companies communicate CTTI4. 0 information in their annual reports …

This study examines the value relevance of corporate reputation risks (CRR) from adverse
media coverage of environmental, social and governance (ESG) issues on stock …

Purpose This study aims to discover the corporate social responsibility (CSR) disclosure
practices and the potential influence of corporate governance (CG), ownership structure and …

Standalone corporate social responsibility (CSR) reports vary considerably in the content of
information released due to their voluntary nature. In this study, we develop a disclosure …

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

Purpose This paper aims to investigate whether Covid-19 related information is associated
with a higher level of performance disclosure in the annual reports. Furthermore, it examines …

There is a consensus that the business reporting model needs to expand to serve the
changing information needs of the market and provide the information required for …

This paper investigates the impact of corporate risk levels on aggregated, voluntary and
mandatory risk disclosures in the annual report narratives of UK non-financial listed …