Previous literature has been occupied with measuring disclosure quality in financial reports and no indication has been provided on how the quality of public announcements could be measured. The purpose of this paper is to introduce a methodological approach to its measurement and to illustrate...

Purpose – The purpose of this paper is to determine to what extent economically significant stock return and volume changes on Tallinn, Riga and Vilnius Stock Exchanges (TSE, RSE, VSE) are contributable to public announcements disclosures and which types of announcements drive these....

Purpose – The purpose of this paper is to investigate how the 2008 financial crisis is reflected in the CSR disclosure quantity and readability of banks' headquarters and subsidiaries, and how banks' disclosure patterns differ across these units. Design/methodology/approach – Embedded...

Purpose – The purpose of this paper is to determine the corporate social responsibility (CSR) disclosure level of 35 international banks across the world at the end of 2013 and analyse the changes in their disclosure patterns compared to 2005 from the institutional perspective....