The narrative section of annual reports has considerable value to various user groups of annual reports, such as financial analysts and investors (Tiexiera, 2004; Barlett and Chandler, 1997, IASB, 2006). This narrative section including chairpersons’/presidents’ statement contains twice the...

The narrative section of annual reports has considerable value to its user groups, such as financial analysts and investors (Barlett & Chandler 1997; International Accounting Standards Board (IASB) 2006; Tiexiera 2004). This narrative section including chairpersons?/presidents? statement contains twice...

Purpose – The purpose of this paper is to explore the state of environmental reporting by Indian companies on their web sites and also in their annual reports. Design/methodology/approach – The web sites of the companies in the sample were visited to examine the accessibility and extent of...

Purpose – The purpose of this paper is to explore the cultural underpinnings of accounting practices through a comparative analysis of India and New Zealand, using the chairperson's report, which is increasingly becoming one of the most important segments of the corporate annual report....

Purpose – The purpose of this paper explores whether cost audits as governance mechanism affected the trust of the users of financial statements and whether they provide the benefits intended by regulators. Design/methodology/approach – The research method involved unstructured open-ended...

Purpose – The purpose of this paper is to investigate the factors driving greenhouse gas reporting by Chinese companies. Design/methodology/approach – Content analysis of annual reports and corporate social responsibility (CSR) reports for the year 2010 of the top 100 A-share companies...