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This research aims at examining public parks as a complex, interrelated system in which a public park’s natural system and its man-made system can work together within an ecocentric approach. It will create a framework that can support the design and management of public parks.

The article first introduces previous research and justifies the need for a new approach. It then uses conceptual analysis to examine the concepts that construct a park’s system through previous theoretical research. Finally, the public park system is constructed by synthesising its components and showing the interrelations between them. These components are defined based on previous theoretical and empirical research.

A public park system is defined as consisting of a natural system and a man-made system with multiple components that interact to offer the overall experience in a park. The defined system can be a useful tool for decision-makers, managers and designers in the analysis and evaluation of existing and potential projects to achieve multifunctional parks that are better utilised and have a wider influence.

The research offers an alternative approach for framing public parks that do not deal with their components in isolation from each other. This view of public parks brings together perspectives from different literature into one coherent framework that emphasises mutual dependencies and interactions in one integrated whole.

This article presents an evaluation tool that is designed to assess 12 spatial and managerial qualities of public parks. The tool is applied in evaluating public parks in Cairo to reveal common management practice issues.

Features and factors of the qualities were defined and evaluated. The tool was then tested by conducting an evaluation of 48 public parks in Cairo and consulting local experts regarding the assessment criteria. These contributed to enhancing the tool, making it more comprehensive and contextualised to Cairo.

Application of the tool confirms that the tool has the capacity to provide a comprehensive evaluation of a variety of features and can detect key differences between evaluated parks. Analysis highlights that parks in Cairo are not maintained at optimum level and many exhibit serious deterioration that can have negative influences beyond the boundaries of the parks themselves. The majority of these parks also share problems of heavy commercialisation, wasted potentials, fragmentation and separation of uses.

The evaluation tool provides a new and alternative perspective for the evaluation of the built environment. The tool considers the relationships between the different factors of evaluation, rather than reducing the factors to simple checklists. Managers and other practitioners can use the tool to evaluate existing parks or when designing proposals to achieve better standards in the qualities.

This study examines whether manipulation in attributes of corporate narrative disclosures and the use of graphical representations can bias non-professional investors' judgment towards firms' future performance, in an emerging market context.

The authors conduct three different experiments with a 2 × 2 between-subjects design, using accounting and finance senior undergraduate students to proxy for the non-professional investors.

Results show that simple (more readable) disclosures improve non-professional investors' judgment towards firms' future performance. In addition, it is found that non-professional investors are prone to a recency effect from the intentional ordering of narrative information, when using complex (less readable) narratives. However, no primacy effect is found, when using simple (more readable) disclosures. The results further provide evidence that the inclusion of graphical representations, along with the manipulated narrative disclosures, can moderate the recency effect of information order, when using less readable and complex narrative disclosures.

The results reveal that although the content of corporate disclosures can be objective, neutral and relevant, manipulation in textual features and the use of graphical presentations, can interact to impact how non-professional investors perceive and process the disclosed information. This study provides an Egyptian evidence regarding this issue, as the majority of prior studies concentrate on developed capital markets. In addition, it contributes to prior studies evaluating the appropriateness of the Belief Adjustment Model predictions about the effect of textual presentation order on decision-making, by providing evidence from an emerging market.

Results attempt to increase the awareness of investors and encourage them to use multiple sources of information to avoid the probable bias that can result from management's manipulation of narratives. In addition, the study could be of interest to regulators and standard-setters, where the results reveal the need for guidelines and regulations to guide the disclosure of narrative information and the use of graphical information in corporate reports.

To the best of the authors' knowledge, this is the first study to examine the effect of two impression management strategies in narrative disclosures (readability and information order), along with the use of graphical representations, on non-professional investors' judgment in an emerging market, like Egypt.

The authors investigate whether abnormal tone in corporate narrative disclosures is associated with earnings management and earnings quality, in an emerging market context. Based on agency theory and opportunistic/impression management perspective, this study examines whether executives manage disclosure tone to support their opportunistic behavior, when using earnings management.

This study uses a sample of earnings press releases of publicly traded firms in the MENA region during 2014–2019. It employs textual analysis to measure disclosure tone. The authors estimate abnormal disclosure tone after controlling for firm characteristics. Discretionary accruals proxy for earnings management and are estimated using Modified Jones model. Earnings quality is measured using accounting-based and market-based proxies: earnings smoothness, persistence, predictability and value relevance/informativeness.

Results show a positive association between abnormal disclosure tone and earnings management. Additionally, results show that earnings persistence is higher for firms with lower levels of abnormal disclosure tone. Results are sustained for earnings smoothness, but not for predictability and value relevance/informativeness.

Results provide initial evidence of management's use of tone management jointly with earnings management. This adds to prior studies adopting the opportunistic perspective of disclosure tone, through showing that discretionary tone in narrative disclosures can be strategically used by management to influence investors' perceptions.

The results provide valuable insight to board of directors, auditors and market participants on the possible biases emerging from tone of narrative disclosures in corporate reports. For regulators and standard-setters, results shed light on the need for regulations and rules beyond financial statements, to guide disclosure of narrative information in different corporate reports.

This study contributes to the rare evidence that investigates textual disclosure characteristics to uncover management's opportunistic practices and assess earnings quality. Where majority of studies concentrate on developed markets, this study provides novel evidence of emerging markets by examining the association between abnormal disclosure tone and earnings management/earnings quality. Also, it validates the tone management model proposed by Huang et al. (2014) for capturing tone manipulation.