.../methodology/approach Using the impression management theoretical framework and Barthes' conceptions of denotation and connotation, the study seeks to examine the way visuals, such as photos, tables and figures, are used to convey symbolic sustainability messages and information. The content analysis method...

... and Assurance Standards Board's (IAASB) Data Analytics Working Group (DAWG) served as sources for analysis. Design/methodology/approach The modified information technology audit model was used as a framework to perform a direct content analysis of all the 50 response letters submitted to the DAWG...

.../approach The authors have collected the sustainability reports and annual reports of 111 firms from four Asian countries for a period of six years. Based on the framework of Global Reporting Initiatives (GRI, 3 and 3.1), content analysis is used for calculating the disclosure score of corporate...

... and qualitative characteristics of IC disclosures made by listed pharmaceutical companies in Bangladesh. Design/methodology/approach – Data are gathered through a content analysis of the 2006 annual reports of 16 pharmaceutical companies quoted on the Dhaka Stock Exchange. The content analysis is performed...

... on their corporate narratives. Design/methodology/approach A sample of Australian manufacturing companies is classified into two groups based on earnings per share (EPS) movement between 2008 and 2009. A content analysis of their discretionary narrative disclosures is used to classify and predict group...