Concepedia

Narrative Disclosures

Narrative Disclosures is a form of qualitative financial reporting that provides explanatory and contextual information about a company’s financial performance, position, and future prospects, distinguishing it from quantitative disclosures by emphasizing management commentary, strategic objectives, and non-financial metrics within regulatory and accounting frameworks.

292

Publications

26.6K

Citations

513

Authors

350

Institutions

Publications per year

2017–2026

114

Parents

Publications

292

A methodology for analysing and evaluating narratives in annual reports: a comprehensive descriptive profile and metrics for disclosure quality attributes

Vivien Beattie, Bill McInnes, Stella Fearnley · Accounting Forum · 2004 · 1K citations

, , +17

An evaluation of “essays on disclosure” and the disclosure literature in accounting

Ronald A. Dye · Journal of Accounting and Economics · 2001 · 807 citations

, , +16

The Role of Supplementary Statements with Management Earnings Forecasts

Amy P. Hutton, Gregory S. Miller, Douglas J. Skinner · Journal of Accounting Research · 2003 · 704 citations

, , +15

Large‐Sample Evidence on Firms’ Year‐over‐Year MD&A Modifications

Stephen Brown, Jennifer Wu Tucker · Journal of Accounting Research · 2010 · 687 citations

, , +17

Textual Analysis of Corporate Disclosures: A Survey of the Literature

Feng Li · SSRN Electronic Journal · 2011 · 644 citations · Full text

, , +12

1–5 of 292

Authors

513

  1. KH
    Khaled Hussainey

    University of Portsmouth, United Kingdom

    19 publications · 1.5K citations

    17

    h-index

  2. NB
    Niamh Brennan

    University College Dublin, Ireland

    8 publications · 901 citations

    8

    h-index

  3. VB
    Vivien Beattie

    University of Stirling, United Kingdom

    8 publications · 1.7K citations

    8

    h-index

  4. RT
    Richard Taffler

    Cranfield University, United Kingdom

    5 publications · 992 citations

    5

    h-index

  5. MS
    Malcolm Smith

    University of Cambridge, United Kingdom

    5 publications · 860 citations

    5

    h-index

1–5 of 513

Institutions

350

  1. University of Portsmouth

    Portsmouth, United Kingdom

    13 h-index

    18 publications

    2.2K citations

  2. Cornell University

    Ithaca, United States

    8 h-index

    11 publications

    2K citations

  3. University of Manchester

    Manchester, United Kingdom

    7 h-index

    10 publications

    969 citations

  4. University College Dublin

    Dublin, Ireland

    7 h-index

    10 publications

    1.1K citations

  5. University of Plymouth

    Plymouth, United Kingdom

    5 h-index

    6 publications

    349 citations

  6. The Ohio State University

    Columbus, United States

    5 h-index

    6 publications

    1.3K citations

  7. The University of Texas at Dallas

    Richardson, United States

    5 h-index

    6 publications

    828 citations

  8. Applied Science Private University

    Amman, Jordan

    5 h-index

    8 publications

    217 citations

1–8 of 350

Venues

  1. SSRN Electronic Journal

    Repository · 27 publications · 1.8K citations

    17

    h-index

  2. Accounting Auditing & Accountability Journal

    15 publications · 2.6K citations

    14

    h-index

  3. Accounting and Business Research

    13 publications · 1.6K citations

    13

    h-index

  4. Journal of Applied Accounting Research

    15 publications · 508 citations

    12

    h-index

  5. The Accounting Review

    9 publications · 1.9K citations

    9

    h-index

1–5