Methodology For Measuring The Understandability Of Financial Report Messages
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DOI: http://hdl.handle.net/10.2307/2490519
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Cited by:
- Stanley C. W. Salvary, 2005. "Accounting In Context Of Communication, Language, And Information," Finance 0511008, University Library of Munich, Germany.
- García-Sánchez, Isabel-María & Suárez-Fernández, Oscar & Martínez-Ferrero, Jennifer, 2019. "Female directors and impression management in sustainability reporting," International Business Review, Elsevier, vol. 28(2), pages 359-374.
- Plot-Vicard, Emmanuelle, 2010. "L’information diffusée par l’exploitant sur le risque nucléaire : quelle réponse aux attentes des parties prenantes ?," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/5592 edited by Richard, Jacques.
- Lisa Evans & Rachel Baskerville & Katariina Nara, 2015. "Colliding Worlds: Issues Relating to Language Translation in Accounting and Some Lessons from Other Disciplines," Abacus, Accounting Foundation, University of Sydney, vol. 51(1), pages 1-36, March.
- Min-ho Jang & Joon-hwa Rho, 2016. "IFRS adoption and financial statement readability: Korean evidence," Asia-Pacific Journal of Accounting & Economics, Taylor & Francis Journals, vol. 23(1), pages 22-42, March.
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Keywords
Disclosures; Cloze readability; Narrative disclosures; Understandability of disclosures;All these keywords.
JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading
- D82 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Asymmetric and Private Information; Mechanism Design
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