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Readability of Indian Accounting Standards and International Financial Reporting Standards

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  • Rachappa Shette

    (Indian Institute of Management Kozhikode)

Abstract

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  • Rachappa Shette, 2019. "Readability of Indian Accounting Standards and International Financial Reporting Standards," Working papers 324, Indian Institute of Management Kozhikode.
    • Handle: RePEc:iik:wpaper:324
    as

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    File URL: https://www.iimk.ac.in/websiteadmin/FacultyPublications/Working%20Papers/3076Final%20File%20for%20Upload.pdf?t=50
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    References listed on IDEAS

    as
    1. Biddle, Gary C. & Hilary, Gilles & Verdi, Rodrigo S., 2009. "How does financial reporting quality relate to investment efficiency?," Journal of Accounting and Economics, Elsevier, vol. 48(2-3), pages 112-131, December.
    2. Li, Feng, 2008. "Annual report readability, current earnings, and earnings persistence," Journal of Accounting and Economics, Elsevier, vol. 45(2-3), pages 221-247, August.
    3. Frazier, Kb & Ingram, Rw & Tennyson, Bm, 1984. "A Methodology For The Analysis Of Narrative Accounting Disclosures," Journal of Accounting Research, Wiley Blackwell, vol. 22(1), pages 318-331.
    4. Casey Dougal & Joseph Engelberg & Diego García & Christopher A. Parsons, 2012. "Journalists and the Stock Market," The Review of Financial Studies, Society for Financial Studies, vol. 25(3), pages 639-679.
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