... 22 11 2021 © Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only Readability Risk disclosure Annual report Management obfuscation “If markets react less completely to information that is less easily extracted from public disclosure...

...Albertina Paula Monteiro; Cláudia Pereira; Francisco Manuel Barbosa Purpose This study aims to construct two environmental disclosure indices (EDI), one obtained from the mandatory reporting (annual report) and the other from the voluntary reporting (sustainability report), to compare...

...R. du Bruyn This article proposes a disclosure framework for the reporting of HIV/Aids‐related information in annual reports to address the lack of consistency in current disclosure practices. A literature review was undertaken to determine business risks and responses relating to the disease...

... reports is stockbroker advice, whereas users of such reports prefer communication with management. Preparers of annual reports support the notion that annual reports are a useful source of information, but users prefer the preliminary announcement. Preparers read the income statement more thoroughly...

... uses an annual report project in the third year of the Financial Accounting course to develop these skills in its students. This questionnaire‐based study reports on students’ perceptions of the project and indicates what changes have been made for future projects. The findings of the study are useful...