volume 29, issue 7, P578-595 2014
DOI: 10.1108/maj-01-2014-0986
View full text
|
|
Share
Basil Al-Najjar, Suzan Abed

Abstract: Purpose – This paper aims to witness the importance of corporate governance mechanisms and investigates the relationship between the quality of disclosure of forward-looking information in the narrative sections of annual reports and the governance mechanisms for non-financial UK companies. Design/methodology/approach – Computerized content analysis using QSR NVivo 8 is used to measure the extent of forward-looking inform…

expand abstract