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A methodology for analysing and evaluating narratives in annual reports: a comprehensive descriptive profile and metrics for disclosure quality attributes |
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| Authors: | Vivien Beattie Bill McInnes Stella Fearnley |
| Affiliation: | aDepartment of Accounting and Finance, University of Glasgow, 65-73 Southpark Avenue, Glasgow G12 8LE, UK;bDepartment of Accounting and Finance and Law, University of Stirling, Stirling FK9 4LA, UK;cDepartment of Accounting and Management Science, University of Portsmouth Business School, Richmond Building, Portland Street, Portsmouth PO1 3DE, UK |
| Abstract: | |
| Keywords: | Business reporting Disclosure Disclosure quality Narratives Annual reports Content analysis Forward-looking information Non-financial information Qualitative information |
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