Purpose – Although it is acknowledged that the dissemination of financial information to stakeholders is a communications process, the main focus of prior research has been on the documents themselves rather than the context in which the information is generated, selected and disseminated....

Publishing activity as a measure of academic performance is a fertile research area and, frequently, leads to suggestions as to how such activity can be increased or receive greater recognition. This Commentary argues that the available evidence reveals that the majority of academics do not...