The chairman’s statement ‐ A content analysis of discretionary narrative disclosures
Top Cited Papers
- 1 December 2000
- journal article
- research article
- Published by Emerald Publishing in Accounting, Auditing & Accountability Journal
- Vol. 13 (5) , 624-647
- https://doi.org/10.1108/09513570010353738
Abstract
Explores whether the firm’s discretionary narrative disclosures measure its financial risk of bankruptcy. Specifically examines the existence of an association between the content of the chairman’s statement and firm failure. Show that these statements are closely associated with financial performance, reinforcing the argument that such unaudited disclosures contain important information. The results have implications both for the form and content of future narrative disclosures by management.Keywords
This publication has 38 references indexed in Scilit:
- THE INFORMATION CONTENT OF THE PRESIDENT'S LETTER TO SHAREHOLDERSJournal of Business Finance & Accounting, 1996
- THE CHAIRMAN'S STATEMENT AND CORPORATE FINANCIAL PERFORMANCEAccounting & Finance, 1992
- Self‐serving attributions, managerial cognition, and company performanceStrategic Management Journal, 1991
- Another Look at the President’s Letter to StockholdersCFA Magazine, 1988
- Logit versus discriminant analysisJournal of Econometrics, 1986
- The Justification of Organizational PerformanceAdministrative Science Quarterly, 1983
- Narrative disclosures in annual reportsJournal of Business Research, 1983
- A sociological investigation of the U.S.A. mandate for replacement cost disclosuresAccounting, Organizations and Society, 1980
- The robust beauty of improper linear models in decision making.American Psychologist, 1979
- Inference in an Authorship ProblemJournal of the American Statistical Association, 1963