Purpose Using composite style measures of the letter to shareholders, the purpose of this paper is to elaborate dominant rhetorical profiles and qualify them from an impression management (IM) perspective. In addition, the paper examines how institutional differences affect rhetorical profiles...

Purpose: This paper aims to investigate the informativeness of rhetorical impression management patterns of CEO letters and examines whether these rhetorical features affect financial analysts’ forecasting behaviour. Design/methodology/approach: The authors use textual analysis on a sample of...

Purpose: Prior research shows that managers with lower ability release less accurate management earnings forecasts and have more earnings restatements, lower earnings persistence and lower quality accruals estimations. Yet, whether the impact of managerial ability (MA) on financial reporting...

In present study, we investigated jet fuel production process, including the crude oil-based conventional process, unconventional oil sources-based process, Fischer–Tropsch synthesis (F–T) process and renewable jet fuel process and analyzed the details of each jet fuel production process....

Purpose – The purpose of this paper is to investigate the impact of governance on information asymmetry between managers and investors. Hence, the paper seeks to extend prior voluntary disclosure research. Design/methodology/approach – The paper investigates how a firm's governance maps into...