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| Author: | Hussainey, K. Schleicher, T. Walker, M. |
| Title: | Undertaking large-scale disclosure studies when AIMR-FAF ratings are not avalable: the case of prices leading earnings |
| Journal: | Accounting and Business Research
2003 : VOL. 33:4, p. 275-294 |
| Index terms: | Disclosure Evaluation Financial reporting |
| Language: | eng |
| Abstract: | A new methodology for evaluating corporate voluntary disclosures in the annual report discussion section is presented in this article. Based on a dataset of electronic annual reports and a standard text analysis software package, a large number of annual reports at minimal (marginal) cost are text-searched. The resulting sample sizes are comparable to those employed in studies based on the AIMR-FAF database. A major advantage of the new scoring system is that it is adaptable to the particular requirements of the research project. The importance feature is demonstrated when applying the new disclosure scores to the case of "prices leading earnings". |
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