Table of contents - Special Issue: Voluntary disclosure narrative: Use, users and usefulness
Guest Editors: Richard Slack, Philip Shrives
Voluntary disclosure narratives: more research or time to reflect?
Richard Slack, Philip ShrivesThis editorial aims to provide an overview of the four papers included in this special issue. It discusses the development of voluntary disclosure research and its potential…
Exploring the use and users of narrative reporting in the online annual report
N. Rowbottom, A. LymerThe 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…
Large share price movements, the disclosure of news and corporate governance: Implications for disclosure rules
Nick Collett, Elisabeth DedmanThe paper aims to examine the link between firm‐level large share price movements, firm‐specific company announcements and corporate governance. Stock market regulation in the UK…
An examination of voluntary financial instruments disclosures in excess of mandatory requirements by UK FTSE 100 non‐financial firms
Matthew Bamber, Kevin McMeekingThe purpose of this paper is to address “the existing literature gap on the information content of derivatives reporting”. Prior work finds failings in compliance with mandatory…
Disclosure quality and stock returns in the UK
Khaled Hussainey, Sulaiman MouselliThe purpose of this paper is to update and re‐examine the role of corporate narrative reporting in improving investors' ability to better forecast future earnings change. The…
ISSN:
0967-5426Online date, start – end:
1999Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Associate Professor Orthodoxia Kyriacou