cover -- EDITORIAL ADVISORY BOARD -- Developing a conceptual model of influences around integrated reporting, new insights and directions for future research -- Barriers to implementing the International Integrated Reporting Framework -- Exploring the challenges of preparing an integrated report...

Purpose: The purpose of this paper is to investigate: how dimensions of tone vary across different forms of corporate accountability narrative; the impact of tone on readability; and the determinants of tone, including consideration of its use in impression management....