Advanced search
Publication Cover
Accounting and Business Research Volume 44, 2014 - Issue 3
Submit an article Journal homepage
6,330
Views
62
CrossRef citations to date
0
Altmetric
Original Articles

The perceived credibility of forward-looking performance disclosures

Vasiliki AthanasakouDepartment of Accounting, London School of Economics and Political Science, Houghton Street, LondonWC2A 2AE, UKCorrespondence[email protected]
&
Khaled HussaineyPlymouth Business School, Plymouth, UK
Pages 227-259 | Published online: 20 Feb 2014

Citations (62)

Keep up to date with the latest research on this topic with citation updates for this article.

Subscribe to citation updates

Read on this site (2)

Vasiliki Athanasakou, Florian Eugster, Thomas Schleicher & Martin Walker. (2020) Annual Report Narratives and the Cost of Equity Capital: U.K. Evidence of a U-shaped Relation. European Accounting Review 29:1, pages 27-54.
Read now
Christian Ott, Ulrike Schmidt & Thomas Guenther. (2014) Information dissemination on intellectual capital in mergers and acquisitions: purchase price allocations, press releases and business press. Accounting and Business Research 44:3, pages 280-314.
Read now

Articles from other publishers (60)

Musa Ghazwani, Ibrahim Alamir, Rami Ibrahim A. Salem & Nedal Sawan. (2023) Anti-corruption disclosure and corporate governance mechanisms: insights from FTSE 100. International Journal of Accounting & Information Management 32:2, pages 279-307.
Crossref
Florian Eugster, Jenni Kallunki, Juha‐Pekka Kallunki & Henrik Nilsson. (2023) Managerial extraversion and corporate voluntary disclosure. Contemporary Accounting Research 41:1, pages 95-125.
Crossref
Claudia Arena, Saverio Bozzolan & Claudia Imperatore. (2024) Enhancing environmental reporting: A study on the role of narrative disclosure, firm‐ and country‐level incentives. Corporate Social Responsibility and Environmental Management.
Crossref
Claudia Arena, Saverio Bozzolan & Claudia Imperatore. (2021) The Trade-Off Between Mandatory and Voluntary Disclosure: Evidence From Oil Companies’ Risk Reporting. Journal of Accounting, Auditing & Finance 38:4, pages 986-1008.
Crossref
Abeer Al-Khoury, Husni Al- Shattarat, Rasha Alghazzawi & Hossam Haddad. (2023) Creative Accounting Practices and the Credibility of Financial Reports: An Empirical Study on the Jordanian Commercial Banks. WSEAS TRANSACTIONS ON COMPUTER RESEARCH 11, pages 393-407.
Crossref
Musa Hasan Ghazwani, Mark Whittington & Ahmed Diab. (2023) The appearance of anti-corruption reporting in a developed market: UK evidence. Journal of Financial Reporting and Accounting.
Crossref
Vasiliki Athanasakou, Abdlmutaleb Boshanna, Natalia Kochetova & Georgios Voulgaris. (2023) Strategy and business model disclosures in annual reports: The role of legal regime. The British Accounting Review, pages 101190.
Crossref
Aswini Kumar Bhuyan, Chandresh Baid, Devesh Baid & Manit Mishra. 2023. Paradigm Shift in Business. Paradigm Shift in Business 51 75 .
Sara Trucco, Maria Chiara Demartini, Kevin McMeeking & Valentina Beretta. (2022) Does voluntary non-financial reporting matter for the evaluation of audit risk after a crisis period? Perceptions from Italian auditors. Meditari Accountancy Research 30:7, pages 280-309.
Crossref
Amani Hussein & Ghadir Nounou. (2021) The impact of internet financial reporting on Egyptian company’s performance. Journal of Financial Reporting and Accounting 20:5, pages 841-865.
Crossref
Hesham Bassyouny, Tarek Abdelfattah & Lei Tao. (2022) Narrative disclosure tone: A review and areas for future research. Journal of International Accounting, Auditing and Taxation 49, pages 100511.
Crossref
Lars Persson & Thomas Seiler. (2022) Entrepreneurial optimism and creative destruction. The North American Journal of Economics and Finance 62, pages 101737.
Crossref
Nana Adwoa Anokye Effah, Baffour Tutu Kyei, Gabriel Kyeremeh & Nash William Kudjo Ekor. (2022) Boardroom characteristics and forward-looking information disclosure: evidence from Ghana. Corporate Governance: The International Journal of Business in Society 22:7, pages 1444-1461.
Crossref
Alonso Moreno & Michael John Jones. (2022) Impression management in corporate annual reports during the global financial crisis. European Management Journal 40:4, pages 503-517.
Crossref
Fahd Alduais. (2022) Textual analysis of the annual report and corporate performance: evidence from China. Journal of Financial Reporting and Accounting.
Crossref
Wolfgang Schadner & Joshua Traut. (2022) Estimating Forward-Looking Stock Correlations from Risk Factors. Mathematics 10:10, pages 1649.
Crossref
Husam Ananzeh, Hashem Alshurafat, Abdullah Bugshan & Khaled Hussainey. (2022) The impact of corporate governance on forward-looking CSR disclosure. Journal of Financial Reporting and Accounting.
Crossref
George Emmanuel Iatridis, Kostas Pappas & Martin Walker. (2022) Narrative disclosure quality and the timeliness of goodwill impairments. The British Accounting Review 54:2, pages 100978.
Crossref
Jianping Li, Lu Wei & Xiaoqian ZhuJianping Li, Lu Wei & Xiaoqian Zhu. 2022. Financial Statements-Based Bank Risk Aggregation. Financial Statements-Based Bank Risk Aggregation 11 42 .
Jianping Li, Lu Wei & Xiaoqian ZhuJianping Li, Lu Wei & Xiaoqian Zhu. 2022. Financial Statements-Based Bank Risk Aggregation. Financial Statements-Based Bank Risk Aggregation 185 205 .
Salvatore PolizziSalvatore Polizzi. 2022. Risk Disclosure in the European Banking Industry. Risk Disclosure in the European Banking Industry 7 66 .
Mohamad Rifai & Sylvia Veronica Siregar. (2021) The effect of audit committee characteristics on forward-looking disclosure. Journal of Financial Reporting and Accounting 19:5, pages 689-706.
Crossref
Ahmad Rajab Jwailes & Rasha Hamada. (2021) The Effect OF Audit Committee Characteristics ( Committee Size , Committee Independence , Committee Gender Diversity ,Committee Frequency Of Meetings On Jordanian Firm Performance TQ. IJRDO - Journal of Business Management 7:10, pages 14-32.
Crossref
Yubin Qian & Ya Sun. (2021) The Correlation Between Annual Reports’ Narratives and Business Performance: A Retrospective Analysis. SAGE Open 11:3, pages 215824402110321.
Crossref
Yasmine Chahed. (2020) Words and Numbers: Financialization and Accounting Standard Setting in the United Kingdom. Contemporary Accounting Research 38:1, pages 302-337.
Crossref
Noha Elberry & Khaled Hussainey. (2021) Governance Vis-à-Vis Investment Efficiency: Substitutes or Complementary in Their Effects on Disclosure Practice. Journal of Risk and Financial Management 14:1, pages 33.
Crossref
Özgür Arslan‐Ayaydin, James Thewissen & Wouter Torsin. (2020) Disclosure tone management and labor unions. Journal of Business Finance & Accounting 48:1-2, pages 102-147.
Crossref
Han Bu, Jeffrey Connor-Linton & Lifei Wang. (2020) Linguistic variation in the discourse of corporate annual reports: A multi-dimensional analysis. Discourse Studies 22:6, pages 647-677.
Crossref
Chandni Khandelwal, Satish Kumar, Vinodh Madhavan & Nitesh Pandey. (2020) Do board characteristics impact corporate risk disclosures? The Indian experience. Journal of Business Research 121, pages 103-111.
Crossref
Filippo Vitolla, Michele Rubino, Anastasia Giakoumelou, Felice Petruzzella & Nicola Raimo. (2020) Signaling digitalisation through corporate websites: the effect on firm value. Signaling digitalisation through corporate websites: the effect on firm value.
Bijitaswa Chakraborty & Titas Bhattacharjee. (2020) A review on textual analysis of corporate disclosure according to the evolution of different automated methods. Journal of Financial Reporting and Accounting 18:4, pages 757-777.
Crossref
Mas Nordiana Rusli, Norman Mohd. Saleh, Mohamat Sabri Hassan & Mohd Hafizuddin Syah Bangaan Abdullah. (2020) THE EFFECT OF POLITICAL CONNECTIONS ON FORWARD- LOOKING INFORMATION DISCLOSURE FROM THE PERSPECTIVE OF THE STAKEHOLDER SALIENCE THEORY. International Journal of Management Studies 27.
Crossref
Issal Haj-Salem, Salma Damak Ayadi & Khaled Hussainey. (2020) The joint effect of corporate risk disclosure and corporate governance on firm value. International Journal of Disclosure and Governance 17:2-3, pages 123-140.
Crossref
Yubin Qian. (2020) A critical genre analysis of MD&A discourse in corporate annual reports. Discourse & Communication 14:4, pages 424-437.
Crossref
Hend Monjed & Salma Ibrahim. (2020) Risk disclosure, income smoothing and firm risk. Journal of Applied Accounting Research 21:3, pages 517-533.
Crossref
Noha Elberry & Khaled Hussainey. (2020) Does corporate investment efficiency affect corporate disclosure practices?. Journal of Applied Accounting Research 21:2, pages 309-327.
Crossref
Luminita Enache & Khaled Hussainey. (2019) The substitutive relation between voluntary disclosure and corporate governance in their effects on firm performance. Review of Quantitative Finance and Accounting 54:2, pages 413-445.
Crossref
Lu Wei, Guowen Li, Jianping Li & Xiaoqian Zhu. (2019) Bank risk aggregation with forward-looking textual risk disclosures. The North American Journal of Economics and Finance 50, pages 101016.
Crossref
Alonso Moreno, Michael John Jones & Martin Quinn. (2019) A longitudinal study of the textual characteristics in the chairman’s statements of Guinness. Accounting, Auditing & Accountability Journal 32:6, pages 1714-1741.
Crossref
Carlo Caserio, Delio Panaro & Sara Trucco. (2019) Management discussion and analysis: a tone analysis on US financial listed companies. Management Decision 58:3, pages 510-525.
Crossref
Mahmoud El‐Haj, Paul Rayson, Martin Walker, Steven Young & Vasiliki Simaki. (2019) In search of meaning: Lessons, resources and next steps for computational analysis of financial discourse. Journal of Business Finance & Accounting 46:3-4, pages 265-306.
Crossref
Ahmed Hassanein, Alaa Zalata & Khaled Hussainey. (2018) Do forward-looking narratives affect investors’ valuation of UK FTSE all-shares firms?. Review of Quantitative Finance and Accounting 52:2, pages 493-519.
Crossref
Mohammed M. Elgammal, Khaled Hussainey & Fatma Ahmed. (2018) Corporate governance and voluntary risk and forward-looking disclosures. Journal of Applied Accounting Research 19:4, pages 592-607.
Crossref
Menicucci Elisa & Paolucci Guido. (2018) Forward-looking information in integrated reporting: A theoretical framework. African Journal of Business Management 12:18, pages 555-567.
Crossref
Gehan A. Mousa & Elsayed A. H. Elamir. (2018) The relationship between corporate forward-looking disclosure and stock return volatility. Problems and Perspectives in Management 16:3, pages 130-149.
Crossref
Doaa Aly, Sherif El-Halaby & Khaled Hussainey. (2018) Tone disclosure and financial performance: evidence from Egypt. Accounting Research Journal 31:1, pages 63-74.
Crossref
Brian A. Rutherford. (2018) Narrating the narrative turn in narrative accounting research:. Meditari Accountancy Research 26:1, pages 13-43.
Crossref
Marcelo Porte, Irina Saur-Amaral & Carlos Pinho. (2018) Research in auditing: main themes. Revista Contabilidade & Finanças 29:76, pages 41-59.
Crossref
Elisa Menicucci. (2018) Exploring forward-looking information in integrated reporting. Journal of Applied Accounting Research 19:1, pages 102-121.
Crossref
Rateb Alqatamin, Zakaria Ali Aribi & Thankom Arun. (2017) The effect of CEOs’ characteristics on forward-looking information. Journal of Applied Accounting Research 18:4, pages 402-424.
Crossref
Mai Anh Doan & David McKie. (2017) Financial investigations: Auditing research accounts of communication in business, investor relations, and public relations (1994–2016). Public Relations Review 43:2, pages 306-313.
Crossref
Néjia Moumen, Hakim Ben Othman & Khaled Hussainey. (2016) Board structure and the informativeness of risk disclosure: Evidence from MENA emerging markets. Advances in Accounting 35, pages 82-97.
Crossref
Frank H.M. Verbeeten, Ramin Gamerschlag & Klaus Möller. (2016) Are CSR disclosures relevant for investors? Empirical evidence from Germany. Management Decision 54:6, pages 1359-1382.
Crossref
Suzan Abed, Basil Al-Najjar & Clare Roberts. (2016) Measuring annual report narratives disclosure. Managerial Auditing Journal 31:4/5, pages 338-361.
Crossref
Ahmed Hassanein & Khaled Hussainey. (2015) Is forward-looking financial disclosure really informative? Evidence from UK narrative statements. International Review of Financial Analysis 41, pages 52-61.
Crossref
Néjia Moumen, Hakim Ben Othman & Khaled Hussainey. (2015) The value relevance of risk disclosure in annual reports: Evidence from MENA emerging markets. Research in International Business and Finance 34, pages 177-204.
Crossref
Hany Elzahar, Khaled Hussainey, Francesco Mazzi & Ioannis Tsalavoutas. (2015) Economic consequences of key performance indicators' disclosure quality. International Review of Financial Analysis 39, pages 96-112.
Crossref
Sun Liu. (2015) Corporate governance and forward-looking disclosure: Evidence from China. Journal of International Accounting, Auditing and Taxation 25, pages 16-30.
Crossref
Vasiliki E. Athanasakou, Florian Eugster, Thomas Schleicher & Martin Walker. (2019) Annual Report Narratives and the Cost of Equity Capital: U.K. Evidence of a U-Shaped Relation. SSRN Electronic Journal.
Crossref
Kerstin Fehre & Julia Hoefer. (2015) Forward-Looking Reporting Caught between Company Performance and the Economic Situation Evidence from Germany. SSRN Electronic Journal.
Crossref

Related research

People also read lists articles that other readers of this article have read.

Recommended articles lists articles that we recommend and is powered by our AI driven recommendation engine.

Cited by lists all citing articles based on Crossref citations.
Articles with the Crossref icon will open in a new tab.