Purpose – The purpose of this paper is to analyse the controversial repeal of legislation requiring UK companies to disclose an Operating and Financial Review (OFR). After a lengthy period of consultation and the preparation of a reporting standard, legislation was passed in March 2005...

British students from lower socio-economic backgrounds are more likely to attend non-selective state schools and are therefore more likely to take a wider variety of A-level subjects including applied disciplines such as Accounting. This is attributed to the performative pressure subjected by...

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...

Purpose – The purpose of this paper is to analyse the controversial repeal of legislation requiring UK companies to disclose an Operating and Financial Review (OFR). After a lengthy period of consultation and the preparation of a reporting standard, legislation was passed in March 2005...