The DOI matches its Crossref record; 1 of the 1 references it cites were found in a registry or an index.
The chairman’s statement ‐ A content analysis of discretionary narrative disclosures
Abstract
Explores whether the firm’s discretionary narrative disclosures measure its financial risk of bankruptcy. Specifically examines the existence of an association between the content of the chairman’s statement and firm failure. Show that these statements are closely associated with financial performance, reinforcing the argument that such unaudited disclosures contain important information. The results have implications both for the form and content of future narrative disclosures by management.
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Citations
Cites
Weber, R. (1990) · doi:10.4135/9781412983488 · Cited by 7,750
Cited by
Beattie, V., McInnes, B., & Fearnley, S. (2004) · Accounting Forum · doi:10.1016/j.accfor.2004.07.001 · Cited by 1,025
Analysing the determinants of narrative risk information in UK FTSE 100 annual reports
Abraham, S., & Cox, P. (2007) · The British Accounting Review · doi:10.1016/j.bar.2007.06.002 · Cited by 507
Nonfinancial Risk Disclosure: The “State of the Art” of Italian Companies
Leopizzi, R., Iazzi, A., Venturelli, A., & Principale, S. (2020) · Corporate Social Responsibility and Environmental Management · doi:10.1002/csr.1810 · Cited by 84
Metadata
- Authors
- Smith, M., & Taffler, R. J.
- Venue
- Accounting, Auditing & Accountability Journal
- Publisher
- Emerald
- Published
- 2000-12-01
- Volume
- 13
- Issue
- 5
- Pages
- 624-647
- ISSN
- 0951-3574 (ISSN-L)
- OpenAlex
- W1989001534
- Cited by
- 462
- References
- 1
- FWCI
- 9.55
- Type
- journal article
- Language
- en
- Open access
- closed
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Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
