استراتژی های ارتباطی قدرتمند بنادر در حال ظهور: بررسی عوامل موثر بر افشاء در گزارش سالانه

Focusing on PA disclosed topics, and performing a content analysis on the annual reports of 38 sampled PAs, this paper addresses the emerging relevance of disclosure in PAs and aims to: i) analyze the content of corporate communication; ii) measure the innovativeness of the disclosure; and iii) investigate its potential determinants. The empirical findings provide insightful responses for achieving a deeper understanding of the reasons triggering public institutions to innovate their communication to public and private stakeholders.