...Habiba Al-Shaer; Khaldoon Albitar; Khaled Hussainey Purpose This paper aims to provide a novel approach to examine sustainability report narratives by considering key features of these narratives including, forward-looking content, risk content, tone and sustainability-specific content. Design...

... papers, Nick Rowbottom and Andy Lymer examine the use and users of online reporting published by large UK listed companies. They examine four research questions. The first question examines who uses online reporting information. The paper finds that the most frequent users of narrative reporting...

...Richard Slack; Philip Shrives; N. Rowbottom; A. Lymer Purpose The purpose of this paper is to explore who uses narrative reporting information contained within online corporate annual reports and assess the relative use of different types of narrative information. Design/methodology/approach...

...Richard Slack; Philip Shrives; Khaled Hussainey; Sulaiman Mouselli Purpose The purpose of this paper is to update and re‐examine the role of corporate narrative reporting in improving investors' ability to better forecast future earnings change. The paper also aims to construct a risk factor...