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Purpose – The purpose of this paper is to contribute to the existing disclosure literature by examining the determinants of narrative risk information in the interim reports for a sample of UK non-financial companies. Design/methodology/approach – This study uses the manual content analysis to measure the level of risk information in interim report narrative sections prepared by 72 UK companies. It also uses the ordinary least squares regression analysis to examine the impact of firm-specific characteristics and corporate governance mechanisms on narrative risk disclosures. Findings – The empirical analysis shows that large firms are more likely to disclose more risk information in the narrative sections of interim reports. In addition, the analysis shows that industry activity type is positively associated with levels of narrative risk disclosure in interim reports. Finally, the analysis shows statistically insignificant impact of other firm-specific characteristics (liquidity, gearing, profitability, and cross-listing) and corporate governance mechanisms on narrative risk disclosure. Practical implications – The study's findings have practical implications. It informs investors about the characteristics of UK companies that disclose risk information in their interim reports. For example, the findings show that narrative risk disclosures are affected by firm size and industry type rather than firms' risk levels (e.g. financing risk measured by the gearing ratio or liquidity risk measured by lower liquidity ratios). Practical implications for managers from these findings are that, in order to keep investors satisfied, companies with high levels of financing and liquidity risks should look at investors' demands for risk disclosure. This will help investors when making their investment decisions. Originality/value – The determinants of narrative risk disclosure in interim reports have not been explored so clearly in prior research and, therefore, this paper is the first of its kind to examine this research issue for a sample of UK companies. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to conceptualise the panic buying behaviour of consumers in the UK during the novel COVID-19 crisis, using the assemblage approach as it is non-deterministic and relational and affords new ways of understanding the phenomenon. Design/methodology/approach: The study undertakes a digital ethnography approach and content analysis of Twitter data. A total of 6,803 valid tweets were collected over the period when panic buying was at its peak at the beginning of the first lockdown in March 2020. Findings: The panic buying phase was a radical departure from the existing linguistic, discursive, symbolic and semiotic structures that define routine consumer behaviour. The authors suggest that the panic buying behaviour is best understood as a constant state of becoming, whereby stockpiling, food waste and a surge in cooking at home emerged as significant contributors to positive consumer sentiments. Research limitations/implications: The authors offer unique insights into the phenomenon of panic buying by considering DeLanda's assemblage theory. This work will inform future research associated with new social meanings of products, particularly those that may have been (re)shaped during the COVID-19 crisis. Practical implications: The study offers insights for practitioners and retailers to lessen the intensity of consumers' panic buying behaviour in anticipation of a crisis and for successful crisis management. Originality/value: Panic buying took on a somewhat carnivalesque hue as consumers transitioned to what we consider to be atypical modes of purchasing that remain under-theorised in marketing. Using the conceptual lenses of assemblage, the authors map bifurcations that the panic buyers' assemblages articulated via material and immaterial bodies. [ABSTRACT FROM AUTHOR]

Purpose - The purpose of this study is three-fold: to provide recent evidence in the UK on the frequency of appearance of female role portrayals in print advertisements; to compare female role stereotypes across magazine types; and to explore the interface between female role stereotypes and product categories. Design/methodology/approach - An integrative approach to content analysis was used in order to analyze advertising communication in print media. The sample consisted of n = 3,830 advertisements published in ten high circulation UK magazines. Findings - The study indicates that women in UK magazine advertisements are mainly portrayed in decorative roles; and that female role stereotypes vary significantly across magazine types. The findings also suggest that there is an association between product categories and female role stereotypes. Practical implications - The study highlights the need for the advertising industry in the UK to adjust its communication practices to the changing role of women in society. Originality/value - The study extends research in the area of female role stereotypes in print advertising by considering the frequency of female role portrayals across different magazine types; and investigating the association between product categories and female role stereotypes. [ABSTRACT FROM AUTHOR]

The article focuses on constructing a research database of social and environmental reporting by the companies of Great Britain. This article is organized around the different decisions, which were made in the process of developing the database. It provides a brief introduction to the issues arising with the use of content analysis with subsequent sections expanding on the elements of the research process that have arisen from this approach to content analysis. Definitions of corporate social and environmental reporting are then considered, as is the location of data reported by companies. The resolution of the measurement and data capture issues is explained and the implications of shared meanings and replication are examined. It also considers the samples of data employed in the database and addresses briefly the potential development of the database. The article also contains four appendices, which give more detailed information about the data capture process.