Accounting narratives and disclosure quality: Empirical evidence from the UK, France and Germany
In this paper, we analyse narrative disclosures from over 28,000 corporate announcements for 137 UK, French and German companies over the years 2003 to 2011. A custom-dictionary, based on software used by Kothari et al (2009) is employed to classify the disclosures into six categories based on theme...
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| Main Authors: | , |
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| Format: | Default Conference proceeding |
| Published: |
2018
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| Subjects: | |
| Online Access: | https://hdl.handle.net/2134/32967 |
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