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Content Analysis in Accounting Research: the Practical Challenges

Citations

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Cited by:

  1. Hooks, Jill & van Staden, Chris J., 2011. "Evaluating environmental disclosures: The relationship between quality and extent measures," The British Accounting Review, Elsevier, vol. 43(3), pages 200-213.
  2. Tiyas Kurnia Sari & Fitra Roman Cahaya & Corina Joseph, 2021. "Coercive Pressures and Anti-corruption Reporting: The Case of ASEAN Countries," Journal of Business Ethics, Springer, vol. 171(3), pages 495-511, July.
  3. Eva Cerioni & Alessia D’Andrea & Marco Giuliani & Stefano Marasca, 2021. "Non-Financial Disclosure and Intra-Industry Comparability: A Macro, Meso and Micro Analysis," Sustainability, MDPI, vol. 13(3), pages 1-23, January.
  4. Kshitij Khanna & Helen Irvine, 2018. "Communicating the Impact of the Global Financial Crisis in Annual Reports: A Study of Australian NGOs," Australian Accounting Review, CPA Australia, vol. 28(1), pages 109-126, March.
  5. F. Cappellieri & R. Vinciguerra & A. Ricciardi & M. Pizzo, 2025. "Independent minority directors against self-serving and manipulative practices in non- financial reporting," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 29(2), pages 453-501, June.
  6. Campbell, David & Abdul Rahman, Mara Ridhuan, 2010. "A longitudinal examination of intellectual capital reporting in Marks & Spencer annual reports, 1978–2008," The British Accounting Review, Elsevier, vol. 42(1), pages 56-70.
  7. Yubin Qian & Ya Sun, 2021. "The Correlation Between Annual Reports’ Narratives and Business Performance: A Retrospective Analysis," SAGE Open, , vol. 11(3), pages 21582440211, July.
  8. Rashid Zaman & Muhammad Bilal Farooq & Fahad Khalid & Zeeshan Mahmood, 2021. "Examining the extent of and determinants for sustainability assurance quality: The role of audit committees," Business Strategy and the Environment, Wiley Blackwell, vol. 30(7), pages 2887-2906, November.
  9. Parvez Mia & Tarek Rana & Lutfa Tilat Ferdous, 2021. "Government Reform, Regulatory Change and Carbon Disclosure: Evidence from Australia," Sustainability, MDPI, vol. 13(23), pages 1-17, November.
  10. Nasibeh Charbgoo & Marco Mareggi, 2020. "A framework for time studies in urban planning: Assessment of comprehensive planning in the case of Tehran," Environment and Planning B, , vol. 47(6), pages 1098-1114, July.
  11. Fabio Caputo & Rossella Leopizzi & Simone Pizzi & Virginia Milone, 2019. "The Non-Financial Reporting Harmonization in Europe: Evolutionary Pathways Related to the Transposition of the Directive 95/2014/EU within the Italian Context," Sustainability, MDPI, vol. 12(1), pages 1-13, December.
  12. Marthinus Jacobus Botha & Sanlie. L. Middelberg, 2016. "Evaluating the Adequacy of Water-Related Reporting and Disclosure by High-Impact users in South Africa," Journal of Environmental Assessment Policy and Management (JEAPM), World Scientific Publishing Co. Pte. Ltd., vol. 18(01), pages 1-20, March.
  13. Jim Rooney & Suresh Cuganesan, 2009. "Contractual and Accounting Controls in Outsourcing Agreements: Evidence from the Australian Home Loan Industry," Australian Accounting Review, CPA Australia, vol. 19(2), pages 80-92, June.
  14. Assunta Di Vaio & Elisa Van Engelenhoven & Anum Zaffar & Giuseppe Nicolò, 2026. "Accounting for Impact: How Shipping Partnerships Drive e‐SDG Accountability for Climate Change Measures," Business Strategy and the Environment, Wiley Blackwell, vol. 35(3), pages 3691-3710, March.
  15. Antonio Iazzi & Armando Papa & Rosa Palladino & Simona Lamusta, 2025. "Evaluating Companies' Impression Management Tactics in Mandatory Sustainability Reporting," Business Strategy and the Environment, Wiley Blackwell, vol. 34(6), pages 6828-6848, September.
  16. Michela Magliacani & Gennaro Maione & Valentina Toscano & Daniela Sica, 2025. "Beyond technique: The role of the multidimensional nature of energy accounting in shaping a better world," Business Strategy and the Environment, Wiley Blackwell, vol. 34(1), pages 1460-1474, January.
  17. Yingjun Lu & Indra Abeysekera, 2017. "What Do Stakeholders Care About? Investigating Corporate Social and Environmental Disclosure in China," Journal of Business Ethics, Springer, vol. 144(1), pages 169-184, August.
  18. Giorgio Mion, 2020. "Organizations with Impact? A Study on Italian Benefit Corporations Reporting Practices and Reporting Quality," Sustainability, MDPI, vol. 12(21), pages 1-21, October.
  19. Rahenul Islam & Md Mahbubur Rahman & Sandra-Sofie Persson & Vasundara Koppu & Gideon Jojo Amos & Jonathan Banahene, 2024. "Corporate Social Responsibility (CSR) Website Reporting: Evidence from Sub-Saharan Africa’s Top-Ranked Companies," International Journal of Business and Management (IJBM), International Emerging Scholars Society (IESS), New Zealand, vol. 3(1), pages 41-64, May.
  20. Ienciu Nicoleta Maria, 2012. "A Longitudinal Analysis Of Intellectual Capital," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 938-943, July.
  21. Assunta Di Vaio & Elisa Van Engelenhoven & Nicola Raimo & Antonio Garofalo, 2026. "Strategic Carbon Disclosure and Accountable Efficiency: Reporting Shipping Industry Scope 3 Emissions," Business Strategy and the Environment, Wiley Blackwell, vol. 35(1), pages 1003-1021, January.
  22. Massimiliano Celli & Simona Arduini & Tommaso Beck, 2024. "Corporate Sustainability Reporting Directive (CSRD) and His Future Application Scenario for Italian SMEs," International Journal of Business and Management, Canadian Center of Science and Education, vol. 19(4), pages 1-44, July.
  23. Perkiss, Stephanie & Bernardi, Cristiana & Dumay, John & Haslam, Jim, 2021. "A sticky chocolate problem: Impression management and counter accounts in the shaping of corporate image," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 81(C).
  24. Maria Teresa Nardo & Georgiana Cristina Codreanu & Fabiana Roberto, 2021. "Universities’ Social Responsibility through the Lens of Strategic Planning: A Content Analysis," Administrative Sciences, MDPI, vol. 11(4), pages 1-16, November.
  25. Giuseppe Nicolo’ & Francesca Manes-Rossi & Johan Christiaens & Natalia Aversano, 2020. "Accountability through intellectual capital disclosure in Italian Universities," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 24(4), pages 1055-1087, December.
  26. An, Yi & Davey, Howard & Eggleton, Ian R.C. & Wang, Zhuquan, 2015. "Intellectual capital disclosure and the information gap: Evidence from China," Advances in accounting, Elsevier, vol. 31(2), pages 179-187.
  27. Beck, A. Cornelia & Campbell, David & Shrives, Philip J., 2010. "Content analysis in environmental reporting research: Enrichment and rehearsal of the method in a British–German context," The British Accounting Review, Elsevier, vol. 42(3), pages 207-222.
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