Browsing Research Articles (Financial Management) by Subject "Narrative tone"

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Playing to which audience? Textual analysis of standalone sustainability reports in the South African mining sector

Du Toit, Elda; Esterhuyse, Leana (Inderscience, 2023-08)

We explore narrative styles of 50 standalone sustainability reports for the years 2016 to 2019 published by South African mining companies. Our analyses using computer-aided narrative analysis tools reveal that readability ...
The progression of disclosures in the basic materials industry of South Africa

Du Toit, Elda; Delport, Pieter Willem Jacobus (Wiley, 2024-03)

Considering debates surrounding the usefulness of integrated reporting for decision-making, this exploratory study uses objective measures to investigate the quality of disclosures other than financial in the basic materials ...
The readability and narrative tone of risk and risk management disclosures for South African listed companies

Enslin, Zack; Du Toit, Elda; Puane, Mangwakong Faith (Emerald, 2024)

PURPOSE : Risk information provides information to enable stakeholders to make informed decisions about a company. Corporate communications should be readable and unbiased so as not to hamper disclosure usefulness. This ...

Now showing items 1-3 of 3

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