Narrative Reporting: State of the Art and Future Challenges
dc.contributor.author | Michelon, G | |
dc.contributor.author | Trojanowski, G | |
dc.contributor.author | Sealy, R | |
dc.date.accessioned | 2021-05-17T10:58:52Z | |
dc.date.issued | 2021-04-02 | |
dc.description.abstract | Narrative reporting, both in relation to financial and non-financial information, is increasingly used and often mandated, with significant managerial discretion regarding content. As policy makers consider reporting as a tool for regulation to steer the behaviour of companies towards improving practices and performance upon which they have to disclose, the aim of this paper is to provide the state of the art in the academic literature on narrative reporting and identify future challenges. In order to do so, the paper investigates three questions: (1) How has the quality of narrative reporting been defined? (2) What narrative information is required and used by various stakeholders? (3) What are the real effects of narrative reporting? In answering these three questions, our review also gives implications for both future academic research and policy makers. | en_GB |
dc.description.sponsorship | Financial Reporting Council | en_GB |
dc.identifier.citation | Published online 2 Apr 2021 | en_GB |
dc.identifier.doi | 10.1080/17449480.2021.1900582 | |
dc.identifier.uri | http://hdl.handle.net/10871/125701 | |
dc.language.iso | en | en_GB |
dc.publisher | Routledge / European Accounting Association | en_GB |
dc.rights.embargoreason | Under embargo until 2 October 2022 in compliance with publisher policy | en_GB |
dc.rights | © 2021 European Accounting Association. his version is made available under the CC-BY-NC 4.0 license: https://creativecommons.org/licenses/by-nc/4.0/ | en_GB |
dc.subject | narrative reporting | en_GB |
dc.subject | corporate disclosure | en_GB |
dc.subject | impression management | en_GB |
dc.subject | stakeholder engagement | en_GB |
dc.subject | accountability | en_GB |
dc.title | Narrative Reporting: State of the Art and Future Challenges | en_GB |
dc.type | Article | en_GB |
dc.date.available | 2021-05-17T10:58:52Z | |
dc.identifier.issn | 1744-9480 | |
dc.description | This is the author accepted manuscript. The final version is available from Routledge via the DOI in this record | en_GB |
dc.identifier.journal | Accounting in Europe | en_GB |
dc.rights.uri | https://creativecommons.org/licenses/by-nc/4.0/ | en_GB |
rioxxterms.version | AM | en_GB |
rioxxterms.licenseref.startdate | 2021-04-02 | |
rioxxterms.type | Journal Article/Review | en_GB |
refterms.dateFCD | 2021-05-17T10:55:40Z | |
refterms.versionFCD | AM | |
refterms.panel | C | en_GB |
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Except where otherwise noted, this item's licence is described as © 2021 European Accounting Association. his version is made available under the CC-BY-NC 4.0 license: https://creativecommons.org/licenses/by-nc/4.0/