...Mai Alm-El-Din; Ahmed Hassanein Purpose This study scrutinizes the influence of earnings management practices on the tone of the narrative board of directors' report of the annual report. Likewise, it investigates the effect of narrative reporting tone on stock liquidity. Besides, it explores how...

... board composition and insider ownership. United Kingdom Narrative reporting Annual reports Future‐oriented information Content analysis Dividend policy Corporate narrative reporting is an essential section of the annual reports and accounts that are prepared by corporate directors...