This short note adds to the debate on the most effective way in which to measure research quality. A survey of UK accounting academics shows that peer reviews are perceived to be more important than citation indices. This result is also true when the respondents were partitioned by seniority,...

Purpose – The purpose of this paper is to assess the effect of financial performance on the textual characteristics of the chairman's statement. In particular, given the increased motives for poorly performing management to engage in impression management, the paper focuses on whether...

The Internet is increasingly used by companies to disseminate financial information. However, the extent to which the use of this new medium will change corporate reporting practice has received surprisingly little debate in the published literature. To widen the participation in the debate,...