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Purpose – The purpose of this paper is to explore who uses narrative reporting information contained within online corporate annual reports and assess the relative use of different types of narrative information. Design/methodology/approach – Web server logs were used to analyse over one...
Persistent link: https://www.econbiz.de/10014837780
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....
Persistent link: https://www.econbiz.de/10014837781
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...
Persistent link: https://www.econbiz.de/10014837783
Evidence from previous studies suggests that part of the observed wage differential between males and females is due to the spells of non-participation experienced by women. During these career breaks, no new investment in human capital occurs and the existing stock of skills depreciates,...
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Using data from the first six waves of the British Household Panel Survey, we estimate the impact of working longer hours over 1991 to 1995 on 1996 wages. We find that there are positive but diminishing long-term returns, with the returns becoming negative beyond 47 hours for women and 59 hours...
Persistent link: https://www.econbiz.de/10001689541
In the 1997 and 1998 waves of the British Household Panel Survey, workers are asked to assess their level of job security in terms of the probability of becoming unemployed within the next year. We examine whether these perceptions of insecurity are purely subjective or are systematically...
Persistent link: https://www.econbiz.de/10001646566