... 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, we estimate the following ordinary least squares (OLS) regression model on a pooled time series, cross-sectional basis: Salma Ibrahim can be contacted at: s.ibrahim@kingston.ac.uk 18 10 2021 04 05 2022 02 09 2022 Earnings smoothing Content analysis Agency theory...

... 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...