volume 31, issue 4/5, P338-361 2016
DOI: 10.1108/maj-09-2014-1101
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Suzan Abed, Basil Al-Najjar, Clare Roberts

Abstract: AbstractPurpose: The study aims to investigate empirically the common alternative methods of measuring annual report narratives. Five alternative methods are employed, a weighted and un-weighted disclosure index and three textual coding systems, measuring the amount of space devoted to relevant disclosures.Design/methodology/approach: We investigate the forward looking voluntary disclosures of 30 UK non-financial companies. We employ descriptive analysis, correlation matrix, mean comparison T-test, rankings a…

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