Abed, Suzan; Al-Najjar, Basil; Roberts, Clare - In: Managerial Auditing Journal 31 (2016) 4/5, pp. 338-361
, measuring the amount of space devoted to relevant disclosures. Design/methodology/approach The authors investigate the forward-looking … reporting. Findings The results reveal that while the alternative methods of forward-looking voluntary disclosure are highly … forward-looking disclosure by reporting important differences among alternative content analyses. However, the decision …