IDEAS home Printed from https://ideas.repec.org/a/eme/aaajpp/09513570010353738.html

The chairman’s statement ‐ A content analysis of discretionary narrative disclosures

Author

Listed:
  • Malcolm Smith
  • Richard J. Taffler

Abstract

Keywords: Content analysis, Corporate communications, Disclosure, Narratives, Annualreports, Financial performance

Suggested Citation

  • Malcolm Smith & Richard J. Taffler, 2000. "The chairman’s statement ‐ A content analysis of discretionary narrative disclosures," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 13(5), pages 624-647, December.
    • Handle: RePEc:eme:aaajpp:09513570010353738
    DOI: 10.1108/09513570010353738
    as

    Download full text from publisher

    File URL: https://www.emerald.com/insight/content/doi/10.1108/09513570010353738/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://www.emerald.com/insight/content/doi/10.1108/09513570010353738/full/pdf?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://libkey.io/10.1108/09513570010353738?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to

    for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Nicolas S. Magner & Nicolás Hardy & Tiago Ferreira & Jaime F. Lavin, 2023. "“Agree to Disagree”: Forecasting Stock Market Implied Volatility Using Financial Report Tone Disagreement Analysis," Mathematics, MDPI, vol. 11(7), pages 1-16, March.
    2. Sun, Maogang & Li, Zhengyu & Yang, Lu, 2025. "Inconsistency across short-term and long-term oriented signals: Effect on investor reactions," Journal of Business Research, Elsevier, vol. 189(C).
    3. Quick, Reiner & Sayar, Sanjar, 2024. "The effect of tone, signature, and visual elements in compliance management systems disclosures on financial analysts’ decisions," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 55(C).
    4. Domenico Raucci & Manuela Paolini & Grazia Di Pietro, 2024. "Le Istituzioni Scolastiche Pubbliche alla prova della prima Rendicontazione Sociale prevista dal Sistema Nazionale di Valutazione," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2024(1), pages 63-85.
    5. K. I. Dandago & Abubakar Modibbo, 2022. "Accounting Narratives And Impression Management In Corporate Reporting: A Review," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(50), pages 56-76, December.
    6. Karen‐Ann M. Dwyer & Niamh M. Brennan & Collette E. Kirwan, 2023. "Auditor Materiality in Expanded Audit Reports: More (Disclosure) is Less," Australian Accounting Review, CPA Australia, vol. 33(1), pages 31-45, March.
    7. Masibulele Phesa & Mabutho Sibanda & Frank Ranganai Matenda & Zamanguni Gumede, 2025. "Impression Management Tactics in the Chairperson’s Statement: A Systematic Literature Review and Avenues for Future Research," JRFM, MDPI, vol. 18(5), pages 1-33, May.
    8. Sinethemba Mankayi & Frank Ranganai Matenda & Mabutho Sibanda, 2023. "An analysis of the relationship between readability of the chairman's statement and firm financial performance in South Africa," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 12(8), pages 205-214, November.
    9. Raghavendra, Ananya Hadadi & Bala, Pradip Kumar & Mukherjee, Arindam, 2024. "Text mining analysis of retail and consumer service leaders' sustainability narratives: Are they actually true?," Journal of Retailing and Consumer Services, Elsevier, vol. 80(C).
    10. Najah Attig & Wenyao Hu & Mohammad M. Rahaman & Ashraf Al Zaman, 2023. "Overselling corporate social responsibility," Financial Management, Financial Management Association International, vol. 52(3), pages 573-610, September.
    11. Elshandidy, Tamer & Kamel, Hany, 2024. "Tone of narrative disclosures and earnings management: UK evidence," Advances in accounting, Elsevier, vol. 64(C).
    12. Masibulele Phesa & Mabutho Sibanda & Zamanguni Hariatah Gumede, 2024. "Assuring the chairperson’s statement in the integrated report An auditing framework to curb the use of impression management in corporate reporting," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 13(5), pages 663-683, July.

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eme:aaajpp:09513570010353738. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emerald Support (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.