...-analysis review of the GCC region banking literature, covering 199 articles published between 2004 and 2022, extracted from the Web of Science (WoS) database, followed by a content analysis of highly cited papers. Findings This paper identifies the influential aspects of the GCC region banking...

... in the organization's activity, according to the principle of inclusiveness and the key concepts of the stakeholder theory (ST). Design/methodology/approach The authors conducted a content analysis on 75 non-financial statements (NFSs) published by companies listed on the Italian Stock Exchange in 2018 and 2021...

.../methodology/approach Manual content analysis is used to construct Integrated Reporting Disclosure Quality Index (IRDQI) to assess disclosure practices of 93 integrated annual reports for three years from 2017–2018 to 2019–2020. Further, panel data models are utilized for investigating the relationship...

... letters. Design/methodology/approach To answer the research question, a computerised lexical content analysis was done of 241 letters from the CEOs of S&P Euro 350 companies addressed to shareholders. Findings Beyond the required disclosures about balance sheet intangibles, this study brings...

... association between the number of board meetings and the level of disclosure. Corporate governance Content analysis Voluntary disclosure narrative Board and ownership structures Corporate disclosure behaviour Multi-theoretical perspective The quality and quantity of information disclosed...

...Mahmoud Marzouk Purpose The purpose of this paper is to examine corporate risk disclosure (CRD) practices and determinants in the annual reports of Egyptian listed companies during the 2011 political crisis (uprising) in Egypt. Design/methodology/approach Content analysis of the annual reports...

... adopt the “Chinese CSR Report Preparation Guide” as the benchmark for content analysis. To strengthen the analysis, the authors apply binary logistic regression with the determinants of state government, social responsibility index, and cross-listing overseas status. Findings – The authors...

...Petros Vourvachis; Thérèse Woodward Purpose – The purpose of this paper is to review the use of content analysis in social and environmental reporting (SER) research. It explores how the relevant literature has evolved over time and particularly how recent developments have affected the validity...

... – Using content analysis, the authors examine the level of IC disclosure provided in the annual reports of 100 IC-intensive listed UK firms. A 61-IC-item research instrument is used to measure IC disclosure and regression analysis is employed to examine the relation between disclosure and the market...

... – This research combines a content analysis of the web sites of large UK charities and semi-structured interviews with key charity personnel responsible for the formulation and dissemination of information to stakeholders. Findings – The results indicate that, in most cases, charity web sites...

..., as a proxy for information asymmetry. Design/methodology/approach A computer‐based‐content analysis is used to measure levels of future‐oriented information. Tobit and logit regressions are then applied in order to examine the impact of firm characteristics, and corporate governance characteristics...

... information to be disclosed by core sector companies as they have direct impact on the environment. A content analysis of the annual reports of select core sector companies across four industries, viz. Oil and petrochemicals, Mining and minerals, Steel and Cement, has been undertaken to study the extent...