This paper focuses on the reporting of Corporate Social Responsibility issues by business concerns to the stakeholders. The topic has been analyzed in the context of Bangladeshi companies. An attempt has been made to highlight on the word ‘Corporate Social Responsibility'. Considering the...

This paper examines summary annual reports (SAR) as an alternative channel for communicating financial information. We use a sample of New Zealand local government (councils) that are required to report audited SAR. Using various measures, we compare document length and readability of SAR and...

This study examines how dimensions of culture influence variations in views about the link between corporate tax payments and corporate social responsibility (CSR). Using textual analysis and a newly-developed set of keywords unique to a tax setting, we analyze 4,438 CSR reports from 24...

Insiders can artificially deflect the market prices of financial instruments from their full-information or inside value' by issuing deceptive accounting reports. Incentive support for disinformational activity comes through forms of compensation that allow corporate insiders to profit...

The readability of the 10-K reports has become essential to information users in order to understand the business operations and financial condition of publicly traded firms for decision-making. However, although the plain English rule was mandated by the Securities and Exchange Commission, top...