The communication process plays an essential role in the retail sector and beyond; ever increasing global competition and changes in the behavior of consumers and economic instability, all have caused major retail companies to adopt a manner of external communication that is more complete,...

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 exploratory qualitative study investigates the reaction of the selling side of the real estate market to the mandatory disclosure of information as a consumer protection mechanism in residential property transactions, the largest purchase most consumers will ever make. In Australia, where...

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,...

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...

This study investigates the impact of ownership structure on the extent of voluntary disclosure by Malaysian listed firms over the volatile time period 1996 to 2006. During this period of time, the onset of the 1997 Asian financial crisis and global corporate scandals resulted in major...

The paper presents a new methodology for evaluating corporate voluntary disclosures in the annual report discussion section. Based on a new dataset of electronic annual reports and a standard text analysis software package, we text-search a large number of annual reports at minimal (marginal)...