...Yi Zhang; Gin Chong; Ruixin Jia Purpose The purpose of this paper is to investigate the interaction between mandatory disclosures and voluntary disclosures of banks and the information content of corporate disclosures on firm performance. Design/methodology/approach Based on the US-listed...

... is sufficient to raise questions about the necessity to regulate the discourse accompanying the financial statements. © Emerald Group Publishing Limited 2005 Cognitive dissonance annual report content analysis corporate disclosure Volume 4 Number 2 2005 Narratives vs Numbers in the Annual...