This paper examines how earnings performance relates to firms' narrative R&D disclosure decisions. The unique nature of R&D investments and financial statements' limited ability to communicate the value of such investments highlight the role of narrative disclosure as a supplement to the...

The present study is focused on investigating the relationship between intentional governance mechanisms (Directors' boards, Ownership structure and audit quality) and financial communication transparency. For this purpose, a model is used and applied to Tunisian firms' sample observed over the...

This research identifies determiners of internet Corporate Social Responsibility (CSR) communication of the 53 French enterprises which are members of “l'Observatoire sur la Responsabilité Sociétale des Entreprises (ORSE)”. This study is completed in two phases. First, we use an analytical...

The goal of this research is to identify determinants of internet Corporate Social Responsibility communication of 41 Belgian companies. Using a content analysis and scoring technique, this paper estimates the degree of website information disclosure of companies' involvement with corporate...

Using a machine learning approach to analyze 12.8 million tweets posted by S&P 1500 firms from 2012 to 2016, we find that firms time financial tweets around earnings announcements, accounting filings as well as other important corporate events, and are more likely to use media (images or video)...

Purpose of the article: In Nigeria, it is not compulsory for listed companies to report their corporate social responsibility in their financial report. However, some firms are reporting their social responsibility to their stakeholders, while some companies fail to do so. Some studies conducted...

We investigate how improvements in organizations’ internal communication technology affect their voluntary disclosure, a form of external communication. By developing a model with a headquarters manager and several divisional managers, we formalize two competing economic forces—information...

There is a growing pressure from the stakeholders, particularly government and international funding agencies to publish environmental report. Environmental reporting and disclosure practices are means of communicating to the stakeholders about the impact of the organisation’s actions on the...