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Keywords: Future‐oriented information
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Journal Articles
Journal of Applied Accounting Research (2011) 12 (2): 123–138.
Published: 13 September 2011
...Khaled Hussainey; Basil Al‐Najjar Purpose The purpose of this paper is to examine the determinants of future‐oriented information in UK annual report narrative sections. The paper also investigates the association between corporate dividend policy and levels of future‐oriented information...
