Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
Results
Showing 1 to 6 of 6 for “"narrative disclosures"”.
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Corporate Narrative Disclosures in Saudi Arabia
This study aims to investigate narrative disclosures in corporate annual reports in developing economies, using Saudi Arabia as an example. The primary objective is to understand which institutional factors—including regulation and socio-political and religious contexts—influence narrative …
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The information content of narrative disclosures in financial statements
… aim of this thesis is to analyse the impact of narrative information in annual reports on financial markets. While the effect of textual corporate information on stock returns is well examined in the literature, other firm characteristics are far less investigated. The current body of literature …
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Derivatives reporting: the implications of recent accounting standards for corporate governance and accountability
… the effects of the increased derivatives-related disclosures for corporate governance structures and accountability relationships The results suggest that the amount of disclosure in company annual reports increased significantly following the introduction of the standard; companies were now …
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Integrated Thinking: Concept, Measurement and Economic Benefits
… measure for Integrated Thinking based on narrative disclosures made by management. Multiple tests of construct validity are conducted on this new measure using large-scale text analysis techniques. Using linear regression to test the new Integrated Thinking measure on a unique panel data …
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The impact of the introduction of IFRS on corporate annual report and accounts in the UK
… the decision-usefulness of the new IFRS disclosures. This examination is facilitated in three ways: (i) a content analysis is undertaken to investigate the magnitude and nature of the changes in IFRS-related disclosure presented in annual report and accounts produced prior to and …
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The effect of the specificity of the risk disclosure language on investors' risk and credibility judgments
Companies use different formats in their risk disclosures in their annual and quarterly reports, as well as in their prospectuses. Some companies specifically disclose the nature of their risks by identifying the parties or circumstances that comprise the source of risk. Conversely, other companies …