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The association between disclosure of forward-looking information and corporate governance mechanisms : Evidence from the UK before the financial crisis period

Al-Najjar, Basil; Abed, Suzan - In: Managerial Auditing Journal 29 (2014) 7, pp. 578-595

Purpose – This paper aims to witness the importance of corporate governance mechanisms and investigates the relationship between the quality of disclosure of forward-looking information in the narrative sections of annual reports and the governance mechanisms for non-financial UK companies....

Persistent link: https://www.econbiz.de/10014929866

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

The association between disclosure of forward-looking information and corporate governance mechanisms: Evidence from the UK before the financial crisis period

Al-Najjar, Basil; Abed, Suzan - In: Managerial Auditing Journal 29 (2014), pp. 578-595

Purpose –This paper aims to witness the importance of corporate governance mechanisms and investigates the relationship between the quality of disclosure of forward-looking information in the narrative sections of annual reports and the governance mechanisms for non-financial UK companies....

Persistent link: https://www.econbiz.de/10010934891