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The readability and narrative tone of risk and risk management disclosures for South African listed companies
16 references·0 citing·46 second hopsampled
The readability and narrative tone of risk and risk management disclosures for South African listed companies (2023)The readability and narrative tone of ris…Informational Content and Assurance of Textual Disclosures: Evidence on Integrated Reporting (2019)Informational Content and Ass…Theoretical insights on integrated reporting (2018)Theoretical insights on integ…Saying more with less? Disclosure conciseness, completeness and balance in Integrated Reports (2017)Saying more with less? Disclo…Does Integrated Reporting Matter to the Capital Market? (2017)Does Integrated Reporting Mat…Earnings management and annual report readability (2016)Earnings management and annua…The Use of Word Lists in Textual Analysis (2015)The Use of Word Lists in Text…The Structure of Voluntary Disclosure Narratives: Evidence from Tone Dispersion (2015)The Structure of Voluntary Di…Integrated reporting in South Africa in 2012 (2015)Integrated reporting in South…Measuring Readability in Financial Disclosures (2014)Measuring Readability in Fina…When the Use of Positive Language Backfires: The Joint Effect of Tone, Readability, and Investor Sophistication on Earnings Judgments (2013)When the Use of Positive Lang…Tone Management (2013)Tone ManagementCorporate governance and risk reporting in South Africa: A study of corporate risk disclosures in the pre- and post-2007/2008 global financial crisis periods (2013)Corporate governance and risk…Earnings conference calls and stock returns: The incremental informativeness of textual tone (2011)Earnings conference calls and…Annual report readability, current earnings, and earnings persistence (2008)Annual report readability, cu…STAKEHOLDER‐AGENCY THEORY (1992)STAKEHOLDER‐AGENCY THEORYReadability and Understandability: Different Measures of the Textual Complexity of Accounting Narrative (1992)Readability and Understandabi…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)Econometric Analysis of Cross Section and Panel Data (2001)Determinants of narrative risk disclosures in UK interim reports (2012)Corporate governance and environmental social governance disclosure: A meta‐analytical review (2019)Environmental performance, sustainability, governance and financial performance: Evidence from heavily polluting industries in China (2021)An Evolutionary Theory of Economic Change. 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(1995)Performance matched discretionary accrual measures (2005)Readability of 10‐K Reports and Stock Price Crash Risk (2018)Detecting Accounting Fraud in Publicly Traded U.S. Firms Using a Machine Learning Approach (2019)Textual Analysis in Finance (2020)Judgment under Uncertainty: Heuristics and Biases (1974)Judgment under Uncertainty: Heuristics and Biases (1975)The economic implications of corporate financial reporting (2005)Does the Scope of the Sell‐Side Analyst Industry Matter? An Examination of Bias, Accuracy, and Information Content of Analyst Reports (2017)Can CSR Disclosure Protect Firm Reputation During Financial Restatements? (2020)Disappearing dividends: changing firm characteristics or lower propensity to pay? (2001)How does financial reporting quality relate to investment efficiency? (2009)When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks (2011)The evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation (2017)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)Transforming Qualitative Information: Thematic Analysis and Code Development (1998)Evaluating the integrated reporting journey: insights, gaps and agendas for future research (2018)The expansion of non-financial reporting: an exploratory study (2018)Environmental, social, and governance ratings and financial performance: Evidence from the European food industry (2022)Corporate Social and Financial Performance: A Meta-Analysis (2003)Enhancing Market Valuation of ESG Performance: Is Integrated Reporting Keeping its Promise? (2016)Environmental, social and governance disclosure, integrated reporting, and the accuracy of analyst forecasts (2016)Integrated reporting: background, measurement issues, approaches and an agenda for future research (2016)Positive Accounting Theory (1985)The market pricing of accruals quality (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)The effect of manager-specific optimism on the tone of earnings conference calls (2014)Speaking of the short-term: disclosure horizon and managerial myopia (2015)
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References

  • 2008Annual report readability, current earnings, and earnings persistence2,850 cited
  • 1992STAKEHOLDER‐AGENCY THEORY2,530 cited
  • 2014Measuring Readability in Financial Disclosures1,452 cited
  • 2013Tone Management862 cited
  • 2016Earnings management and annual report readability799 cited
  • 2011Earnings conference calls and stock returns: The incremental informativeness of textual tone673 cited
  • 2017Does Integrated Reporting Matter to the Capital Market?502 cited
  • 2017Saying more with less? Disclosure conciseness, completeness and balance in Integrated Reports455 cited
  • 2013Corporate governance and risk reporting in South Africa: A study of corporate risk disclosures in the pre- and post-2007/2008 global financial crisis periods429 cited
  • 2015The Structure of Voluntary Disclosure Narratives: Evidence from Tone Dispersion303 cited
  • 2013When the Use of Positive Language Backfires: The Joint Effect of Tone, Readability, and Investor Sophistication on Earnings Judgments299 cited
  • 1992Readability and Understandability: Different Measures of the Textual Complexity of Accounting Narrative267 cited
  • 2015Integrated reporting in South Africa in 2012257 cited
  • 2015The Use of Word Lists in Textual Analysis244 cited

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2019
Informational Content and Assurance of Textual Disclosures: Evidence on Integrated Reporting
240 cited
  • 2018Theoretical insights on integrated reporting216 cited
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