...Thomas Kim; Li Sun Purpose Using a sample of oil and gas firms in the USA, the study examines the relation between the presence of hedging and annual report readability. Design/methodology/approach The authors use regression analysis to examine the relation between the presence of hedging...

...Dewan Mahboob Hossain; Md. Saiful Alam Purpose The main objective of this article is to explore the discourses on social inequality in the annual reports of Bangladeshi NGOs. Design/methodology/approach To fulfil this objective, a discourse analysis was conducted on the latest annual reports...

...Elena Fedorova; Pavel Drogovoz; Alexandr Nevredinov; Polina Kazinina; Cai Qitan Purpose The goal of the study is to examine the effects of management discussion and analysis (MD&A) sentiment in public companies' annual reports on corporate investment incentives in developing economies...

... of this paper is to examine the extent of HR disclosures in annual reports of Indian listed companies and to identify their determinants in a three stage analysis. Design/methodology/approach In the first stage a 16 item human resource disclosure index (HRDI) has been constructed for the set of CNX 200...

.... Abeysekera, 2008). IC information was also perceived as useful by both preparers and users of annual reports in the context of an emerging country (Ousama et al., 2011). However, little is known about factors influencing ICD practices as most prior studies were descriptive in nature (e.g...

...Haslinda Yusoff; Glen Lehman Purpose The purpose of this paper is to understand the motives behind corporate environmental reporting in Malaysia and Australia from an alternative perspective, i.e. through semiotics. Design/methodology/approach Reviews are made on the annual reports of the top...

...Muhammad Azizul Islam; Martin Reginald Mathews Purpose The aim of this paper is to establish a linkage between negative global media news towards Grameen Bank (GB), the largest microfinance organisation in the developing world, and the extent and type of annual report social performance...

.../approach This paper investigates corporate motivations using content analysis by examining the corporate annual reports. Discourse analysis was used to analyse and then interpret the environmental information. In particular, the reasons that have inspired companies in Malaysia to engage in environmental...