Purpose The purpose of this paper is to identify the contextual factors affecting infrastructure reporting by New Zealand local authorities. Design/methodology/approach The paper includes a survey and interview of Annual Report Recipients (ARRs) and Infrastructure Information Preparers (IIPs),...

This paper examines how the qualitative characteristics of annual reports vary across different phases of the corporate life cycle. We measure the complexity, tone, and sentiment of 10-Ks, and classify firms into their distinct life cycle phases. Considering a sample of 24,268 firm-year...

This paper investigates whether the narrative section of Iranian companies' annual reports satisfies the information requirements of financial analysts employed by institutional investors. Taking a group of stakeholders (i.e. financial analysts) as the sample, a questionnaire survey was...

Purpose – The purpose of this paper is to investigate the relationship between “political competition” and “environmental reporting” by New Zealand local governments. Design/methodology/approach – The research method includes a longitudinal analysis of environmental reporting by New...

Purpose: The purpose of this paper is to contribute to the future development of heritage reporting in Australia. Public sector reporting of heritage has been a long-standing issue, due to shortcomings in (sector-neutral) for-profit-based financial reporting standards. Australia’s...

Purpose: In this paper, we concentrate on the use of research assessment (RA) systems in universities in New Zealand (NZ) and the United Kingdom (UK). Primarily we focus on PBRF and REF, and explore differences between these systems on individual and systemic levels. We ask, these days, in what...

Purpose: This paper aims to investigate whether the amount of local governments’ debt can be predicted by the level of political competition. Design/methodology/approach: The study uses the artificial neural network (ANN) to test whether ANN can “learn” from the observed data and make...