The Management Commentary: Comparing Narrative Outcomes from Alternative Regulatory Regimes

VIVIEN A. BEATTIE · Bill McInnes · Jacky Pierpoint

20 citations0/0 files storedLancaster EPrints (Lancaster University)

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Auditing, Earnings Management, Governance Corporate Social Responsibility Reporting Financial Reporting and XBRL

Abstract

The primary objective of this study is to investigate how the level of discretion and guidance in the reporting environment affects the quality of narrative disclosures in corporate annual reports.

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1998Law and Finance 1998Transforming Qualitative Information: Thematic Analysis and Code Development 1999Corporate Ownership Around the World 1997Legal Determinants of External Finance 2000Investor protection and corporate governance 2005The economic implications of corporate financial reporting 1970Content Analysis for the Social Sciences and Humanities.1999The Boundaries of Financial Reporting and How to Extend Them

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