Dataset Description.

<p>Dataset Description.</p

The values of Macro-Precision, Macro-Recall, Macro-F1 and Micro-F1 under different number of features reduced by PCA method.

<p>The values of Macro-Precision, Macro-Recall, Macro-F1 and Micro-F1 under different number of features reduced by PCA method.</p

Relationship between accuracy and the number of Gibbs sampling iterations on <i>Reuters-21578</i> dataset.

<p>Relationship between accuracy and the number of Gibbs sampling iterations on <i>Reuters-21578</i> dataset.</p

Classifier performance based on different feature reduction methods.

<p>Classifier performance based on different feature reduction methods.</p

Relationship between accuracy and the number of Gibbs sampling iterations on <i>20 Newsgroups</i> dataset.

<p>Relationship between accuracy and the number of Gibbs sampling iterations on <i>20 Newsgroups</i> dataset.</p

The values of Macro-Precision, Macro-Recall, Macro-F1 and Micro-F1 under different number of features reduced by DF method.

<p>The values of Macro-Precision, Macro-Recall, Macro-F1 and Micro-F1 under different number of features reduced by DF method.</p

Time consumed by the three methods generating the training or input matrices.

<p>Time consumed by the three methods generating the training or input matrices.</p

LDA: a generative graphical model.

<p>LDA: a generative graphical model.</p

The values of Macro-Precision, Macro-Recall, Macro-F1 and Micro-F1 under different topic features from LDA method.

<p>The values of Macro-Precision, Macro-Recall, Macro-F1 and Micro-F1 under different topic features from LDA method.</p

Mandatory environmental reporting in Australia: An in-depth analysis of quantity and quality

The study addresses the ongoing debate on the effectiveness of mandatory environmental reporting regulation in the Australian context. We conduct a longitudinal in-depth quantitative and qualitative analysis to evaluate the mandatory environmental reporting practice by Australian listed companies in terms of the changes in companies’ compliance with s.299(1)(f), and changes in reporting quantity and quality over 21 years (from 1997 to 2017 inclusive). We measure the disclosure quality from a multidimensional and innovative perspective: the comprehensiveness, negativity and the substance of the disclosure. Adopting the institutional perspective of legitimacy theory and the various dynamics of the legitimacy framework developed by Suchman (1995), as well as a substantive legitimation perspective, we extend the interpretive power of legitimacy theory in the area of mandatory environmental reporting. The results show that, overall, the mandatory environmental reporting in Australia is improving with respect to increased compliance level to s.299(1)(f), increased quantity and quality. Our research provides an in-depth examination of the process by which mandatory environmental reporting regulation attain influence. Our findings show that 299(1)(f) remains effective 20 years after its adoption