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The Predictive Ability Of Corporate Narrative Disclosures: Australian Evidence, Yinan Dong
The Predictive Ability Of Corporate Narrative Disclosures: Australian Evidence, Yinan Dong
Theses : Honours
The mam objective of this study is to contribute to the academic literature by investigating the relationship between narrative disclosures and corporate performance based on Australian evidence. The research design takes as its starting from the content analysis of discretionary narrative disclosures conducted by Smith and Taffler (2000), and extends their research by combining thematic content analysis and syntactic content analysis. This study focuses on the discretionary disclosures (the Chairman's Statement) of· · Australian manufacturing companies. Based on the Earnings per Share (EPS) movement between 2008 and 2009, 64 sample companies are classified into two groups: good performer and poor …