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Keywords: Content analysis methods
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Journal Articles
Measuring annual report narratives disclosure: Empirical evidence from forward-looking information in the UK prior the financial crisis
Available to Purchase
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2016) 31 (4-5): 338–361.
Published: 04 April 2016
... only to one-sub-category of intellectual capital. However, different sub-categories of intellectual capital could be disclosed in the same sentence. Forward-looking information Content analysis methods Narrative disclosure Disclosure is an abstract concept that cannot be measured...
