Purpose – The purpose of this paper is to attempt to identify the type and quality of social information disclosed by Lebanese commercial banks and to report on the extent of these disclosures and their relationship with size, financial performance, and other chosen variables....

Purpose – The performance measurement literature suggests that companies should consider increasing the diversity of their performance measures to embrace both financial and non‐financial measures. The purpose of this paper is to examine whether the use of multiple performance measures which...

Purpose – The purpose of this paper is to examine whether the choice of the financial reporting system can influence the credit rating of an enterprise. It aims to argue that small‐ and medium‐sized entities (SMEs) reporting according to International Financial Reporting Standards (IFRS)...

Purpose – The purpose of this paper is to examine factors influencing the accounting students' career choice in public accounting practices. Design/methodology/approach – Multinomial logistic regression is used to analyze survey data of 214 accounting students from three universities in Hong...

Purpose – This editorial aims to provide an overview of the four papers included in this special issue. It discusses the development of voluntary disclosure research and its potential future directions. Design/methodology/approach – The editorial adopts a review approach, identifying key...

Purpose – The purpose of this paper is to explore who uses narrative reporting information contained within online corporate annual reports and assess the relative use of different types of narrative information. Design/methodology/approach – Web server logs were used to analyse over one...

Purpose – The paper aims to examine the link between firm‐level large share price movements, firm‐specific company announcements and corporate governance. Stock market regulation in the UK requires firms to disclose new price‐sensitive information immediately via official news providers....