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Elvia R. Shauki and Eva Oktavini
The purpose of this study is to examine the influence of earnings management on the readability of annual reports while also examining the moderating role of a female director. In particular, the readability of a company?s annual report will be seen from...
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Fahd Alduais, Nashat Ali Almasria, Abeer Samara and Ali Masadeh
The purpose of this study was to examine the relationship between the conciseness and complexity of financial disclosures and market reactions, using the annual reports of Chinese-listed B-share companies over the period 2006?2018. We employed a set of s...
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Shuibin Gu,Regina Naa Amua Dodoo
Pág. 444 - 454
Annual report readability is necessary to prevent the imbalanced flow of information and enhance stakeholders? view of the firm. For that reason, it is crucial to examine the factors than can affect it. This study attempts to find the impact of firm perf...
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