... these factors influence the extent and nature of disclosures in annual reports. Design/methodology/approach The study uses a comprehensive manual content analysis method to investigate the annual reports from all 15 Jordanian commercial banks from 2010 to 2022. This approach allows for the detailed...

...Hidaya Al Lawati; Khaled Hussainey; Roza Sagitova Purpose This study aims to examine whether, and which type of, busy audit committee (AC) directors affect the quality and quantity of forward-looking disclosure (FLD). Design/methodology/approach The authors use content analysis to measure...

... smoothing Content analysis Agency theory Signaling theory Risk disclosure Textual disclosures We use the global financial crisis as an arguably exogenous shock on overall risk in the economy to investigate its effect on managers' joint use of textual risk disclosures and earnings smoothing. We...

... contribution to a fairly recent stream of research that combines specific textual and statistical techniques so as to conduct content analysis. To the best of their knowledge, the authors’ study is the first that applies the LSA to the statements released by the FOMC. Andrianos Tsekrekos...

... to confusion and manipulation. Users are potentially exposed to contradictory messages producing an effect of dissonance. We do not test the presence of dissonance for the users, but the presence of contradictory information prone to produce dissonant effect. We conduct a content analysis of the president...