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Keywords: Content analysis
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Journal Articles
Analyzing the impact of corporate attributes on integrated reporting disclosures: a study of Indian listed companies
Available to Purchase
International Journal of Accounting and Information Management (2025) 33 (3): 494–512.
Published: 24 March 2025
...) is constructed by using manual content analysis. Also, panel data methodology is used to determine the relationship between IRDI and its determinants of 64 companies per year. A total of 448 observations (64 companies * 7 years) were collected from 2017–2018 to 2023–2024. Findings The results indicate...
Journal Articles
Covid-19 disclosure: do internal corporate governance and audit quality matter?
Available to Purchase
International Journal of Accounting and Information Management (2023) 31 (1): 170–194.
Published: 17 January 2023
...Engy ELsayed Abdelhak; Khaled Hussainey; Khaldoon Albitar Purpose This study aims to examine the impact of internal corporate governance and audit quality on the level of COVID-19 disclosure in Egypt. Design/methodology/approach The authors use manual content analysis to measure levels...
Journal Articles
Corporate narrative reporting on Industry 4.0 technologies: does governance matter?
Available to Purchase
International Journal of Accounting and Information Management (2022) 30 (4): 457–476.
Published: 10 May 2022
... in focus from meeting short-term financial goals towards a long-term, future-oriented, business-model and value-based approach to running a company (Alkaraan, 2022). Corporate governance Strategic investment decision-making Content analysis Industry 4.0 Narrative reporting Business model...
Journal Articles
Enforcement and accounting quality in the context of IFRS: is there a gap in the literature?
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International Journal of Accounting and Information Management (2021) 29 (3): 345–367.
Published: 29 January 2021
.... Adriana Silva can be contacted at: adriana.silva@fe.uc.pt 06 08 2020 24 11 2020 22 12 2020 31 12 2020 © Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only Content analysis Structured literature review Accounting standards...
Journal Articles
Corporate social responsibility reporting: meeting stakeholders expectations or efficient allocation of resources?
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International Journal of Accounting and Information Management (2021) 29 (2): 280–304.
Published: 11 December 2020
...Afzalur Rashid Purpose This study aims to examine whether corporate social responsibility (CSR) reporting adds any value to the firm. Design/methodology/approach This study uses content analysis to capture the specific CSR-related attributes and to construct a CSR reporting index. The data...
