Using composite style measures of the letter to shareholders, we elaborate dominant rhetorical profiles and qualify them from an impression management perspective. In addition, we examine how institutional differences affect rhetorical profiles by comparing intensity and contingencies of...

In this paper we study conformity tendencies in SG&A (Selling, General and Administrative expenses) reporting from a mimetic imitation perspective. We explore intra-industry conformity tendencies in reported SG&A relative to sales over a ten-year period among a sample of US firms. We measure...

Studies of verbal behaviour in the context of financial accounting narratives have evidenced selfpresentational tendencies in corporate framing activities. Different authors demonstrated the tendency to attribute positive effects or outcomes to the company’s own actions or corporate origins...

We study the effect of expected regulatory and litigation costs embedded in a country’s institutional environment on the explanatory content of management commentary reports. Using a behavioural accountability lens, we argue that regulatory control and expected litigation risk affect the...

Corporate environmental reporting (CER) has been studied from different angles. In this paper we focus on CER from a neo-institutional perspective. CER could indeed be considered as a set of structures and practices that became institutionalised over time. Organizations derive their legitimacy...

The purpose of this study is to provide an integrated analysis of corporate environmental communication strategies using stakeholder theory. More precisely, we argue that there is a symbiotic relationship between managerial decisions with respect to environmental disclosure and stakeholders. On...

The purpose of this study is to assess how a firm’s disclosure regarding its web-based performance disclosure maps into financial analysts’ earnings forecasts. We assert and empirically test that the determination of a firm’s web-based performance disclosure and financial analysts’...

Anaerobic digestion is an important approach to treat and utilize kitchen waste, while its biogas residue (BR) disposal remains a serious problem. This study investigated the feasibility of chemical looping gasification (CLG) as an efficient way to treat and generate syngas from BR. Besides,...

Bio-oil is a promising carbon neutral and sustainable alternative for liquid fossil fuels, but the difficulties in property characterization is hindering its further development. Accordingly, this study proposed a fast characterization method of bio-oil via combination of attenuated total...