...Dewan Mahboob Hossain; Mohammed Mehadi Masud Mazumder; Md. Saiful Alam Purpose The main objective of this article is to explore the rhetorical persuasive strategies in the climate change-related disclosures of the annual reports of Bangladeshi banking companies. Design/methodology/approach...

...Anura De Zoysa; Kathy Rudkin Purpose The purpose of this paper is to report on a study of how users of company annual reports in the emerging market of Sri Lanka view those reports. Since limited studies exist that examine financial reporting practices in emerging markets, little is known about...