This thesis investigates the pattern of Financial Instrument Disclosures (FIDs) within the annual reports of Australian listed extractive resource companies (mining and petroleum) over a four year longitudinal period encompassing the 2003 to 2006 financial years. This is an important period to...

This paper is concerned with the attempts to explain the disclosure of social and environmental information in the annual reports of large companies by reference to observable characteristics of those companies. An extensive literature has sought to establish whether variables such as corporate...

Purpose – The purpose of this paper is to examine the voluntary social and environmental disclosures made in the annual reports of Rothmans Ltd between the years of 1955 and 1999. The first part of the paper focuses on defining legitimacy theory as it has been used in accounting research,...

The internet is a powerful communication device. It is no surprise then that companies are moving towards using the internet as a communication device for the distribution of financial information. Thus, making the internet a new voluntary disclosure medium. This paper explores this new...

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...

The aim of the Paper is to characterise and analyse the biggest Czech banks Annual reports (ARs). Since 2004, the behaviour of Czech banks has been changing, as can be seen – inter alia - from the big banks´ financial statements and annual reports. During the period of 2007 – 2013 the...