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Project

The impact of presentational qualities of corporate narrative disclosure on risks and performances on the properties of financial analyst behavior in an international setting.

The research will assess how companies model the presentational qualities of narrative disclosure in their annual reports and how such disclosures affect and are affected by financial analyst behavior. Narratives are portrayed as an integrated component of a company's investor relations program and as interdependent (as complement or substitute) with other reporting modes. Institutionalization effects will be studied by comparing disclosure behaviour of continental-European, Asian and Anglo-Saxon companies.
Date:1 Oct 2010 →  30 Sep 2014
Keywords:NARRATIVE REPORTING, FINANCIAL ANALYSE, PRESENTATIONAL QUALITIES, DISCLOSURE
Disciplines:Business administration and accounting