... of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode Financial markets Event study Financial reporting Stock markets...

... Financial reporting Financial information Financial markets Financial communication Shareholders constitute one of the most important corporate audiences – due to their power, the legal substance of their stake and the strategic significance of capital access (cf., Mitchell et al., 1997...

... (e.g. Fombrun and Shanley, 1990). Newspapers, and particularly financial reporting and analyst reports, are assumed to shape the public’s image and legitimacy of firms, thereby affecting investors’ trading decisions. Moreover, given that such news sources enjoy a high degree of reliability...

..., the analysis uses a period of scarce resources and a European Latin country, with no tradition in publishing CSs, but that recently has changed its financial reporting practices from an institutional code-law logic to an institutional common-law logic. A research setting like this has not been studied hitherto...

... with accurate and reliable information about corporate performance. To protect the interests of non-expert investors, financial reporting is a highly regulated form of corporate communication, subject to both national legislation and international accounting standards. As a consequence, financial reports...

... that the management incentives do not change in the presence of new disclosure regulation. © Emerald Group Publishing Limited 2012 Disclosure Regulation Risk reporting Financial reporting Non parametric measures Italy This study is motivated by calls for research about the effect of new...

... of CSR practices are still largely voluntary. © Emerald Group Publishing Limited 2009 Corporate social responsibility Financial reporting Disclosure Another leading standard for CSR reporting, AA1000, focuses on the process of reporting on how businesses must link the principles...

...Sue Hrasky; Bernadette Smith Purpose Corporate reporting is an important component of the investor relations function, and the aim of this paper is to seek evidence as to whether, as is often assumed, concise financial reports result in clearer communication between the company and its report...

... name (the name given by companies), and the third is based on the codification by the researcher. Risk management Disclosure Annual reports Financial reporting Corporate communications France Risk disclosure is a focal issue of corporate communication (Beretta and Bozzolan, 2004...

... changed the essential nature of the dialogue between company and stakeholder, which remains asymmetrical. © Emerald Group Publishing Limited 2004 Internet Financial reporting Communication management The Internet facilitates rapid communication of information at very low cost. Many...

...Claire Marston Financial reporting on the Internet is an activity that has increased in recent years. This paper reports the results of a survey of Internet reporting by the top 99 Japanese companies in 1998. It was found that the majority of these companies (78) had a Web site in English...

... communicator in the preparation of financial reporting documents and speeches? Has any study been undertaken to evaluate ethics in such a situation? What is being taught and what literature is available relating to ethics and the corporate communication professional? These are some of the questions I seek...

...Clem Lloyd; Paul Walton Examines corporate fraud and its relationship with the media. Discusses rise in volume of fraud, due to technological advances, more teamwork and the involvement of organised crime. Looks at the decline in financial reporting this century, with the fourth estate or watchdog...