...). This indicates that firms with a higher percentage of women on their boards signal this fact to stockholders, investors, and other constituents by including pictures of their boards in their annual reports. © MCB UP Limited 2002 Gender Equal opportunities Directors Company reports Photographs...

...” are discussed. Implications drawn conclude the paper. © MCB UP Limited 2002 Company reports Corporate image Accountability Marketing Research For larger companies, preparation of the annual report is increasingly the domain of external design agencies. In the UK, in 1999 only 6 percent...

... a slimmer version of the statutory information preceded by a section of more easily assimilated visual and textual material. © MCB UP Limited 2002 Communications Discipline Company reports Narratives Visual aids “The annual report and accounts is a largely unresearched document...

... and Hanson, 2000). © MCB UP Limited 2002 Company reports Knowledge workers Language Economic systems Communications This paper is a response to Quattrone (2000). Where he described research in accounting as fragmented, ascribed this effect to intra‐ and inter‐disciplinary divisions...

... not attributable to any persons who might otherwise be thought responsible” (p. 47). This paper builds on Thomas’ approach in developing a comprehensive transitivity index for use in accounting applications[4]. © MCB UP Limited 2002 Accounting Company reports Foreign languages Computer‐based...

... a decade, the empirical financial graphics literature has focused on examining company reporting practices. A particular concern has been measurement distortion, which violates a fundamental principle of graph construction. Unfortunately, it is not yet known whether observed levels of measurement...

... of the readability of these passages should be higher than for profitable companies (i.e. good performers with little or no adverse news or events to report will not have to obfuscate anything). Accounting Narratives Reading Company reports Accounting narratives are becoming increasingly important...

... have applied these definitions and instruments. They then explain and illustrate a method which can be used to assess the reliability with which individual disclosures have been coded. © MCB UP Limited 2000 Company reports Disclosure Environmental management Social responsibility...

... UP Limited 2000 Environmental audit Company reports Disclosure Environmental impact In recent years there has been increased community attention toward the identification of approaches to deal more effectively with environmental concerns. This discussion has resulted in calls...

... Company reports Language Narratives Of the various methods used to evaluate narratives within annual reports, readability formulas and thematic content analysis predominate. These are text‐focused, examining features of the narrative (Schriver, 1989). Jones and Shoemaker (1994) questioned...

... exclusively focused on the reliability of the data being used in the particular study. To‐date, no published studies appear to exist on the reliability of the coding instruments used for classifying organisations’ social and environmental disclosures[1]. © MCB UP Limited 1999 Company reports...

... information disclosed. This last result supports the arguments of legitimacy theory. © MCB UP Limited 1998 Company reports Company reports Environmental audit Social audit The high standard of hygiene ensures the wholesomeness of the noodles. The high level of automation also ensures...

... was endorsed in the constitution by the Freedom of Information Act of 1967, which was designed to prevent the withholding of information from the public, except where national security and/or individual privacy were involved (Duchacek, 1973, p. 182). © MCB UP Limited 1998 Accountability Company...

... and confirm the overall finding over time and across countries that annual reports are being written at a reading‐ease level which is classified as difficult to very difficult (and possibly beyond the fluent comprehension of the vast majority of readers)[1]. Company reports Written communications...

... source of acid rain. Two key questions are addressed: ... it will take centuries to repair the effects of logging and smelting, which left Sudbury’s landscape looking so much like the moon that the US space agency sent its lunar astronauts here to train (Bailey, 1991). Company reports...

..., p 84). © MCB UP Limited 1997 Company reports Australia Environment Information Materiality User studies There have been numerous studies, both within Australia and elsewhere, that have reviewed the environmental disclosure policies of corporations and other forms...

...” to account users and, if so, whether financial statements could be construed as being misleading in the absence of such information. © MCB UP Limited 1996 Company reports Corporate image Environment Green issues The volume of environmental legislation in Australia has increased...

..., Anderson (1983) appears to suggest that the Lix test is an especially robust multilingual readability test which would, perhaps, be particularly suited for English Hong Kong texts. Accounting information Company reports International accounting Narratives Courtis’s (1995, pp. 4‐17) paper...

..., one would expect preparers to assume special care to ensure that reading ease is consistent with the abilities of the target audience, and that messages are effectively being communicated. © MCB UP Limited 1995 Company reports Hong Kong Top management The corporate annual report...

... based is responsive primarily to investor needs. Company reports Disclosure USA Investment © MCB UP Limited 1993 ...