Purpose – This paper seeks to address a gap in the literature in that it explores community disclosures in annual reports examining annual reports for 5 UK FTSE 100 sectors between, 1974 and 2000. Design/methodology/approach – The sample was bifurcated into types – those with higher public...

Purpose – This paper seeks to address a gap in the literature in that it explores community disclosures in annual reports examining annual reports for 5 UK FTSE 100 sectors between, 1974 and 2000. Design/methodology/approach – The sample was bifurcated into types – those with higher public...

In examining the effects of the Exxon Valdez oil spillage on corporate social reporting (CSR) in the annual reports of oil companies, Patten suggested examining companies in other industries and their response to social (e.g. environmental) threats. This paper examines environmental and social...

Purpose – This paper seeks to address a gap in the literature in that it explores community disclosures in annual reports examining annual reports for 5 UK FTSE 100 sectors between, 1974 and 2000. Design/methodology/approach – The sample was bifurcated into types – those with higher public...

Purpose – This editorial aims to provide an overview of the four papers included in this special issue. It discusses the development of voluntary disclosure research and its potential future directions. Design/methodology/approach – The editorial adopts a review approach, identifying key...

Purpose – The paper aims to examine the link between firm‐level large share price movements, firm‐specific company announcements and corporate governance. Stock market regulation in the UK requires firms to disclose new price‐sensitive information immediately via official news providers....

Purpose – The purpose of this paper is to address “the existing literature gap on the information content of derivatives reporting”. Prior work finds failings in compliance with mandatory reporting requirements in respect of financial instruments and derivative financial instruments....

Purpose – The purpose of this paper is to update and re‐examine the role of corporate narrative reporting in improving investors' ability to better forecast future earnings change. The paper also aims to construct a risk factor for disclosure quality (DQ) and test whether such a factor is...