... in the expansion of narrative sections of the annual report. Narrative reporting refers here to the “front half” of annual reports i.e. all sections except the audited financial statements (with notes) and auditors' report, and notwithstanding the name, includes narrative, quantitative, financial and non-financial...

... available and who participates in a particular regulatory space (Hancher and Moran, 1989). Compared with the regulation of accounting standards governing financial statements and notes, narrative reporting regulation is arguably less stable and formalised. Narrative reports concerning management...