A texture index for evaluating accounting narratives

Sydserff, R S; Weetman, Pauline

doi:10.1108/09513579910283503

Cited by 87 publications

(84 citation statements)

References 32 publications

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“…The present paper argues that, with the notable exception of Sydserff and Weetman (1999), extant approaches to the analysis of accounting narratives in annual reports suffer from two fundamental limitations. First, they are essentially one-dimensional, whereas disclosure is a complex, multi-faceted concept.…”

Section: Discussionmentioning

confidence: 99%

“…Sydserff and Weetman (1999) draw upon theoretical and applied linguistics to develop a text-focused method of scoring narratives and show how this method can be adapted to apply to accounting narratives, in particular the OFR. Their method is explicitly grounded in the linguistic theory of narrative communication developed by de Beaugrande and Dressler (1981) and the texture index developed from this by Roseberry (1995), an applied linguist.…”

Section: Linguistic Analysismentioning

confidence: 99%

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A methodology for analysing and evaluating narratives in annual reports: a comprehensive descriptive profile and metrics for disclosure quality attributes

2004

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Acknowledgments:We would like to thank the P D Leake trust (a charity associated with the Centre for Business Performance of the Institute of Chartered Accountants in England and Wales) for funding this project on stakeholder reporting and user needs. The present paper forms part of the first stage of this project, which is to document company practices. A Methodology for Analysing and Evaluating Narratives in Annual Reports: A Comprehensive Descriptive Profile and Metrics for Disclosure Quality Attributes ABSTRACTThere is a consensus that the business reporting model needs to expand to serve the changing information needs of the market and provide the information required for enhanced corporate transparency and accountability. Worldwide, regulators view narrative disclosures as the key to achieving the desired step-change in the quality of corporate reporting. In recent years, accounting researchers have increasingly focused their efforts on investigating disclosure and it is now recognised that there is an urgent need to develop disclosure metrics to facilitate research into voluntary disclosure and quality (Core, 2001). This paper responds to this call and contributes in two principal ways. First, the paper introduces to the academic literature a comprehensive fourdimensional framework for the holistic content analysis of accounting narratives and presents a computer-assisted methodology for implementing this framework. This procedure provides a rich descriptive profile of a company's narrative disclosures based on the coding of topic and three type attributes. Second, the paper explores the complex concept of quality, and the problematic nature of quality measurement. It makes a preliminary attempt to identify some of the attributes of quality (such as relative amount of disclosure and topic spread), suggests observable proxies for these and offers a tentative summary measure of disclosure quality.

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Section: Discussionmentioning

confidence: 99%

Section: Linguistic Analysismentioning

confidence: 99%

A methodology for analysing and evaluating narratives in annual reports: a comprehensive descriptive profile and metrics for disclosure quality attributes

2004

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“…A number of authors also emphasise the need for specificity and incorporate it in their assessment of disclosure (Sydserff & Weetman 1999;Warsame, Neu, & Simmons, 2002;Beretta & Bozzolan, 2004). Day and Woodward (2004) distinguish between substantive and symbolic disclosure, finding the majority to be merely symbolic.…”

Section: Specificitymentioning

confidence: 99%

A typology for exploring the quality of explanations for non-compliance with UK corporate governance regulations

Shrives

Brennan

2015

The British Accounting Review

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Citation: Shrives, Philip and Brennan, Niamh (2015) A typology for exploring the quality of explanations for non-compliance with UK corporate governance regulations. The British Accounting Review, 47 (1 Northumbria University has developed Northumbria Research Link (NRL) to enable users to access the University's research output. Copyright © and moral rights for items on NRL are retained by the individual author(s) and/or other copyright owners. Single copies of full items can be reproduced, displayed or performed, and given to third parties in any format or medium for personal research or study, educational, or not-for-profit purposes without prior permission or charge, provided the authors, title and full bibliographic details are given, as well as a hyperlink and/or URL to the original metadata page. The content must not be changed in any way. Full items must not be sold commercially in any format or medium without formal permission of the copyright holder. The full policy is available online: http://nrl.northumbria.ac.uk/policies.html This document may differ from the final, published version of the research and has been made available online in accordance with publisher policies. To read and/or cite from the published version of the research, please visit the publisher's website (a subscription may be required.)A typology for exploring the quality of explanations for non-compliance with UK corporate governance regulations There were 204 (125) non-compliant companies, 537 (253) Code breaches and 438 (208) explanations for non-compliance, an average of 2.6 (2.0) Code breaches and 2.2 (1.7) explanations per non-compliant company. Although compliance increased over the period examined, explanations were found to be of variable quality. Results suggest that companies need to improve the quality of their explanations if they are to be useful to users, notably location, complexity and specificity of explanations. There are also important questions raised about the work of auditors and their apparent silence. Companies are being encouraged to move towards compliance. We argue that this is against the 'comply-or-explain' philosophy which accepts that 'one size does not fit all.'Better quality of explanation is more important than compliance and thus companies may be unwittingly heading in the wrong direction.

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“…In the area of narratives, an interesting methodological paper by Sydserff & Weetman (1999) suggests the use of linguistic analysis. They propose a texture index, which captures a rich and varied set of text characteristics.…”

Section: Other Business Reporting Issues: Special Formats and Mediamentioning

confidence: 99%

Moving the financial accounting research front forward: the UK contribution

Beattie

2005

The British Accounting Review

108

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330 6855 (direct line) 5666 (department) Email V.Beattie@accfin.gla.ac.uk Acknowledgements This paper has benefited greatly from the comments of two anonymous BAR reviewers. Moving the Financial Accounting Research Front Forward: The UK Contribution ABSTRACTThe purpose of this paper is to review the recent UK contribution to the field of financial accounting research, set against the backdrop of the global (mainly US) research effort. A systematic overview of recent research in the field is presented, based upon an analysis of 261 articles published between 1998 and 2002 in seven general, non-US journals. These are the journals that UK academics publish in most frequently and 115 of the articles are UK-authored. It is found that the research areas of MBAR and disclosure currently dominate conventional financial accounting research. The comparison of findings across institutional settings offers fruitful lines of inquiry for research within these main areas (i.e. studies of value relevance, analysts' forecasts, voluntary disclosure and earnings management). While most research is seen to follow the highly quantitative, economics-based US tradition, a significant amount of UK research adopts a more qualitative approach, and distinctive UK contributions are evident in a number of areas (in particular, the disclosure process and corporate social reporting). There are signs that UK researchers are helping researchers in other countries contribute to the global body of scholarly knowledge.

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A texture index for evaluating accounting narratives

Cited by 87 publications

References 32 publications

A methodology for analysing and evaluating narratives in annual reports: a comprehensive descriptive profile and metrics for disclosure quality attributes

A methodology for analysing and evaluating narratives in annual reports: a comprehensive descriptive profile and metrics for disclosure quality attributes

A typology for exploring the quality of explanations for non-compliance with UK corporate governance regulations

Moving the financial accounting research front forward: the UK contribution

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