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Keywords: Narrative disclosure tone
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Journal Articles
International Journal of Accounting and Information Management (2025) 33 (3): 539–559.
Published: 11 March 2025
...Wulan Rahmawati; Sylvia Veronica Siregar; Elvia Rosantina Shauki; Viska Anggraita Purpose This study aims to investigate the relationship between political connections and the narrative disclosure tone of management discussion and analysis (MD&A) reports in Indonesia during the normal economic...
Journal Articles
International Journal of Accounting and Information Management (2023) 31 (5): 838–863.
Published: 07 November 2023
... et al., 2021). We also respond to the call of Lee and Park (2019) , who ask for more research to be done on the determinants of narrative disclosure tone. Secondly, we explore impression management in one of the developing countries – the Sultanate of Oman – using signalling and impression...
