Search Results - subject:"Content analysis methods"

Measuring annual report narratives disclosure : Empirical evidence from forward-looking information in the UK prior the financial crisis

Abed, Suzan; Al-Najjar, Basil; Roberts, Clare - In: Managerial Auditing Journal 31 (2016) 4/5, pp. 338-361

Purpose This paper aims to investigate empirically the common alternative methods of measuring annual report narratives. Five alternative methods are employed, a weighted and un-weighted disclosure index and three textual coding systems, measuring the amount of space devoted to relevant...

Persistent link: https://www.econbiz.de/10014930174

Measuring annual report narratives disclosure : empirical evidence from forward-looking information in the UK prior the financial crisis

Abed, Suzan; Al-Najjar, Basil; Roberts, Clare B. - In: Managerial auditing journal 31 (2016) 4/5, pp. 338-361

Persistent link: https://www.econbiz.de/10011569082