There is a consensus that the business reporting model needs to expand to serve the
changing information needs of the market and provide the information required for …

In recent years, the Kenyan Government has initiated reforms at the Nairobi Stock Exchange
aimed at transforming the exchange into a vehicle for mobilising domestic savings and …

This study adopts a comparative approach to assess the comprehensive‐ness of disclosure
in the 1996 annual reports of United Kingdom (UK) and Dutch corporations. Although the …

This article examines structural and format changes in annual reports of UK listed
companies from 1965 to 2004 with a particular focus on graph use. The article compares a …

Abstract The Kenya Government initiated reforms at the Nairobi Stock Exchange (NSE)
aimed at transforming the exchange into a vehicle for mobilising domestic savings and …

Purpose–The purpose of this paper is to present an overview of the concepts of corporate
social responsibility (CSR) in banks and integrated reporting, a review of the literature on the …

To develop this study of strategic philanthropy in the United Kingdom, voluntary charitable
donations policy disclosures were captured from the annual reports of two samples of UK …

A redução da assimetria de informação contribui para uma melhor distribuição econômica e
oportunidades de investimentos. Partindo desse pressuposto, este artigo identifica fatores …

El concepto de modelo de negocio es un tema de estudio frecuente en distintos campos de
la investigación. Para participar en el debate en torno a dicho concepto en el ámbito de la …

Based on the proprietary costs theory, this paper aims to survey whether the regulatory
regime (mandatory versus voluntary) of research and development (R&D) narrative …