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A Methodology for the Analysis of Narrative Accounting Disclosures
7 references·16 citing·55 second hop
A Methodology for the Analysis of Narrative Accounting Disclosures (1984)A Methodology for the Analysis of Narrati…Narrative disclosures in annual reports (1983)Narrative disclosures in annu…The effect of owner versus management control on the choice of accounting methods (1982)The effect of owner versus ma…Accounting and human information processing : theory and applications (1981)Accounting and human informat…Words: A computer system for the analysis of content (1974)Words: A computer system for …SELECT: A computer program to identify associationally rich words for content analysis (1974)SELECT: A computer program to…An historical note on the use of word-frequency contiguities in content analysis (1974)An historical note on the use…A computer approach towards the analysis of content (1965)A computer approach towards t…Corporate Financial Disclosure Measurement in the Empirical Accounting Literature: A Review Article (2019)Corporate Financial Disclosur…Socioemotional wealth in family firms: A longitudinal content analysis of corporate disclosures (2018)Socioemotional wealth in fami…Stock market returns and the content of annual report narratives (2015)Stock market returns and the …Market reaction to the positiveness of annual report narratives (2015)Market reaction to the positi…Are Seemingly Self-Serving Attributions in Earnings Press Releases Plausible? Empirical Evidence (2013)Are Seemingly Self-Serving At…Fifteen years in the trenches: Auditor–client negotiations exposed and explored (2012)Fifteen years in the trenches…Measuring Qualitative Information in Capital Markets Research (2009)Measuring Qualitative Informa…Disclosing elements of disclosure: a test of legitimacy theory and company ethics (2008)Disclosing elements of disclo…Loss firms’ annual report narratives and share price anticipation of earnings (2007)Loss firms’ annual report nar…Management Going‐concern Disclosures: Impact of Corporate Governance and Auditor Reputation (2006)Management Going‐concern Disc…Intellectual capital performance determinants and globalization status of Greek listed firms (2005)Intellectual capital performa…The Usefulness of MD&A Disclosures in the Retail Industry (2004)The Usefulness of MD&A Disclo…Predicting stock price performance: a neural network approach (2002)Predicting stock price perfor…Strategy disclosure in Dutch annual reports (2001)Strategy disclosure in Dutch …Inherent risk assessment and audit firm technology: A contrast in world theories (1991)Inherent risk assessment and …Intangible Strategic Assets and Firm Performance: A Multi-Industry Study of The Resource-Based View (1970)Intangible Strategic Assets a…Accounting earnings and cash flows as measures of firm performance (1994)Disclosure level and the cost of equity capital. (1997)Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure* (1999)Do MD&A Disclosures Help Users Interpret Disproportionate Inventory Increases? (2009)The Business Case for Sustainability Reporting: Evidence from Stock Market Reactions (2017)Nonfinancial risk disclosure: The “state of the art” of Italian companies (2019)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)The information content of losses (1995)The importance of corporate environmental reputation to investors (2010)Future‐oriented narrative reporting: determinants and use (2011)The value relevance of risk disclosure in annual reports: Evidence from MENA emerging markets (2015)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Production, Information Costs and Economic Organization (1996)The Financial Performance of Ethical Investment Trusts: An Australian Perspective (2000)Experienced and Novice Investors: Does Environmental Information Influence Investment Allocation Decisions? (2008)The development and state of research on social and environmental reporting in global comparison (2012)Towards a Positive Theory of the Determination of Accounting Standards. (1978)Agency Problems and the Theory of the Firm (1980)An income strategy approach to the positive theory of accounting standard setting/choice (1981)An Institutional Model of Organizational Practice: Financial Reporting at the Fortune 200 (1990)The Use of Financial Accounting Choice to Support Aggressive Tax Positions: Public and Private Firms (1996)Research on Accounting in Family Firms: Past Accomplishments and Future Challenges (2010)Content Analysis in Communication Research. (1952)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)ZETATM analysis A new model to identify bankruptcy risk of corporations (1977)Machine Learning Techniques and Use of Event Information for Stock Market Prediction: A Survey and Evaluation (2006)A Hybrid Neurogenetic Approach for Stock Forecasting (2007)Evolving and clustering fuzzy decision tree for financial time series data forecasting (2008)Self-serving biases in the attribution of causality: Fact or fiction? (1975)Why Firms Voluntarily Disclose Bad News (1994)Econometric Analysis of Cross Section and Panel Data (2001)How Disclosure Medium Affects Investor Reactions to CEO Bragging, Modesty, and Humblebragging (2017)Express Yourself: Why Managers' Disclosure Tone Varies Across Time and What Investors Learn from It (2019)Narrative disclosure tone: A review and areas for future research (2022)The critical incident technique. (1954)The Psychological Meaning of Words: LIWC and Computerized Text Analysis Methods (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Office-Level Characteristics of the Big 4 and Audit Report Timeliness (2014)Determinants and implications of long audit reporting lags: evidence from China (2015)Evidence on the relation between managerial ability and financial reporting timeliness (2018)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)Comprehensive assessment of firm financial performance using financial ratios and linguistic analysis of annual reports (2017)Narrative Reporting: State of the Art and Future Challenges (2021)Separation of Ownership and Control (1983)A resource‐based view of the firm (1984)Content Analysis: An Introduction to its Methodology. (1984)Productivity efficiency and firm size: An empirical analysis of foreign owned companies (2007)The effect of technological knowledge assets on performance: The innovative choice in Spanish firms (2008)Does intellectual capital help predict bankruptcy? (2018)The Information Content of Annual Earnings Releases: A Trading Volume Approach (1986)Research Methods in Accounting (2003)Doing qualitative field research in management accounting: Positioning data to contribute to theory (2006)
this work references cited by second hop

References

  • 1981Accounting and human information processing : theory and applications372 cited
  • 1982The effect of owner versus management control on the choice of accounting methods264 cited
  • 1983Narrative disclosures in annual reports140 cited
  • 1974An historical note on the use of word-frequency contiguities in content analysis32 cited
  • 1974Words: A computer system for the analysis of content25 cited
  • 1974SELECT: A computer program to identify associationally rich words for content analysis23 cited
  • 1965A computer approach towards the analysis of content23 cited

Cited by

  • 2002Predicting stock price performance: a neural network approach182 cited
  • 2015Market reaction to the positiveness of annual report narratives122 cited
  • 2012Fifteen years in the trenches: Auditor–client negotiations exposed and explored116 cited
  • 2007Loss firms’ annual report narratives and share price anticipation of earnings115 cited
  • 1970Intangible Strategic Assets and Firm Performance: A Multi-Industry Study of The Resource-Based View112 cited
  • 2004The Usefulness of MD&A Disclosures in the Retail Industry88 cited
  • 2013Are Seemingly Self-Serving Attributions in Earnings Press Releases Plausible? Empirical Evidence83 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

  • 2019Corporate Financial Disclosure Measurement in the Empirical Accounting Literature: A Review Article75 cited
  • 1991Inherent risk assessment and audit firm technology: A contrast in world theories73 cited
  • 2006Management Going‐concern Disclosures: Impact of Corporate Governance and Auditor Reputation72 cited
  • 2001Strategy disclosure in Dutch annual reports60 cited
  • 2008Disclosing elements of disclosure: a test of legitimacy theory and company ethics57 cited
  • 2009Measuring Qualitative Information in Capital Markets Research57 cited
  • 2018Socioemotional wealth in family firms: A longitudinal content analysis of corporate disclosures57 cited
  • 2005Intellectual capital performance determinants and globalization status of Greek listed firms56 cited
  • 2015Stock market returns and the content of annual report narratives55 cited