The visualization of information is a widely used tool to improve comprehension and,
ultimately, decision-making in strategic management decisions as well as in a diverse array …

Purpose The current paper aims at exploring the audit committee characteristics' effect on
impression management. Design/methodology/approach The methodology is based on the …

We use three supervised machine learning methods, namely linear discriminant analysis,
quadratic discriminant analysis, and random forest, to predict corporate financial …

Research on stand-alone sustainability reports (SASRs) has focused on published
documents rather than on the process by which SASRs are produced. This study …

This study investigates two potentially complementary reporting scenarios in annual reports:
reactive impression management and retrospective sense-making. It examines stock market …

We examine the relation between earnings information content and the use of trust words,
such as “character,”“ethics,” and “honest,” in the MD&A section of 10-K. We find that …

Research shows that reference group selection underpins critical organizational processes,
but less is known about publicly disclosed choices of reference groups, such as those for the …

The purpose of this paper is to assess the effect of financial performance on textual features
of the CEO's statement. Specifically, given the incentives of poorly performed companies …

Purpose This study examines whether manipulation in attributes of corporate narrative
disclosures and the use of graphical representations can bias non-professional investors' …

IMPACT Information and communication technology (ICT) in learning can be an enabler to
increase awareness and understandability of public sector financial statements for users …