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Annual Report Readability, Tone Ambiguity, and the Cost of Borrowing

Citations

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Cited by:

  1. Mousa, Gehan A. & Elamir, Elsayed A.H. & Hussainey, Khaled, 2022. "The effect of annual report narratives on the cost of capital in the Middle East and North Africa: A machine learning approach," Research in International Business and Finance, Elsevier, vol. 62(C).
  2. Meng, Qingxi & He, Yan & Zhang, Anting & Gong, Xiaoyun, 2023. "Does mandatory operating information disclosure affect stock price crash risk? Evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 82(C).
  3. Hu, Gang & Liu, Yiye & Wang, Jacqueline Wenjie & Zhou, Gaoguang & Zhu, Xindong, 2022. "Insider ownership and stock price crash risk around the globe," Pacific-Basin Finance Journal, Elsevier, vol. 72(C).
  4. Puwanenthiren, Premkanth & Azam, Md Saiful & Jahangir Ali, Muhammad & Nadarajah, Sivathaasan, 2024. "Does annual report readability influence the design of SEOs?," International Review of Economics & Finance, Elsevier, vol. 93(PA), pages 970-984.
  5. Li, Hong-Quan & Yang, Yang & Xue, Feng-Wan & Liu, Zhi-Yi, 2024. "Annual report readability and trade credit financing: Evidence from China," Research in International Business and Finance, Elsevier, vol. 69(C).
  6. Quan Gan & Buhui Qiu, 2021. "The information content of 10‐K file size change," International Review of Finance, International Review of Finance Ltd., vol. 21(4), pages 1251-1285, December.
  7. Yuming Zhang & Fan Yang, 2021. "Corporate Social Responsibility Disclosure: Responding to Investors’ Criticism on Social Media," IJERPH, MDPI, vol. 18(14), pages 1-27, July.
  8. Nicolás Gambetta & Laura Sierra‐García & María Antonia García‐Benau & Josefina Novejarque‐Civera, 2023. "The Informative Value of Key Audit Matters in the Audit Report: Understanding the Impact of the Audit Firm and KAM Type," Australian Accounting Review, CPA Australia, vol. 33(2), pages 114-134, June.
  9. Doron Reichmann & Rouven Möller & Tobias Hertel, 2022. "Nothing but good intentions: the search for equity and stock price crash risk," Journal of Business Economics, Springer, vol. 92(9), pages 1455-1489, November.
  10. Lebelle, Martin & Lajili Jarjir, Souad & Sassi, Syrine, 2022. "The effect of issuance documentation disclosure and readability on liquidity: Evidence from green bonds," Global Finance Journal, Elsevier, vol. 51(C).
  11. Rio Murata & Shigeyuki Hamori, 2021. "ESG Disclosures and Stock Price Crash Risk," JRFM, MDPI, vol. 14(2), pages 1-20, February.
  12. Shiyan Yin & Kai Yao & Thanaset Chevapatrakul & Rong Huang, 2024. "Reduced disclosure and default risk: analysis of smaller reporting companies," Review of Quantitative Finance and Accounting, Springer, vol. 63(1), pages 355-395, July.
  13. Lucie Rudolfová, 2018. "The dependence of the costs of borrowed interest-bearing capital on the chosen financial variables [Závislost nákladů úročeného cizího kapitálu na vybraných finančních ukazatelích]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2018(4), pages 51-69.
  14. Lorenzo Bencivelli & Beniamino Pisicoli, 2021. "Foreign investors and target firms’ financial structure: cavalry or locusts?," Temi di discussione (Economic working papers) 1327, Bank of Italy, Economic Research and International Relations Area.
  15. Jun Qi & Qinwei Chi & Ni Yang & Junyan Ouyang, 2023. "The Impact of the Tone of a Prospectus on IPO Underpricing: Evidence from China," Australian Accounting Review, CPA Australia, vol. 33(4), pages 375-390, December.
  16. Ge, Yongbo & Zhu, Yuexiao, 2022. "Boosting green recovery: Green credit policy in heavily polluted industries and stock price crash risk," Resources Policy, Elsevier, vol. 79(C).
  17. Amir Hossain & Sudipta Bose & Abul Shamsuddin, 2023. "Diffusion of integrated reporting, insights and potential avenues for future research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2503-2555, June.
  18. Drago, Carlo & Ginesti, Gianluca & Pongelli, Claudia & Sciascia, Salvatore, 2018. "Reporting strategies: What makes family firms beat around the bush? Family-related antecedents of annual report readability," Journal of Family Business Strategy, Elsevier, vol. 9(2), pages 142-150.
  19. Hasan, Mostafa Monzur & Cheung, Adrian (Wai Kong) & Taylor, Grantley, 2020. "Financial statement comparability and bank risk-taking," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(3).
  20. Julien Maux & Nadia Smaili, 2024. "CEO narcissism, board of directors and disclosure quality: evidence from the readability of CEO letter," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(3), pages 341-358, September.
  21. Huang, Pingping & Jiao, Yuehua & Li, Sihai, 2022. "Impact of internal control quality on the information content of social responsibility reports: A study based on text similarity—Evidence from China," International Journal of Accounting Information Systems, Elsevier, vol. 45(C).
  22. Kung-Cheng Ho & Andreas karathanasopoulos & Chia Chun Lo & Xixi Shen, 2024. "Information disclosure ratings and stock price crash risk," Review of Quantitative Finance and Accounting, Springer, vol. 63(4), pages 1323-1348, November.
  23. Uwingeneye Regine, 2024. "Effect of Cost Accounting Techniques on Financial Performance of Small and Medium Enterprises in Kigali, Rwanda," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8(5), pages 181-212, May.
  24. Bin Yan Ding & Feng Wei, 2022. "Executive resume information disclosure and corporate innovation: Evidence from China," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 43(8), pages 3593-3610, December.
  25. Lin, Sin-Jin & Zeng, Jhih-Hong & Chang, Te-Min & Hsu, Ming-Fu, 2024. "Linguistic complexity consideration for advanced risk decision making and handling," Research in International Business and Finance, Elsevier, vol. 69(C).
  26. Rjiba, Hatem & Saadi, Samir & Boubaker, Sabri & Ding, Xiaoya (Sara), 2021. "Annual report readability and the cost of equity capital," Journal of Corporate Finance, Elsevier, vol. 67(C).
  27. Li, Tao & Xiang, Cheng & Liu, Zhuo & Cai, Wenwu, 2020. "Annual report disclosure timing and stock price crash risk," Pacific-Basin Finance Journal, Elsevier, vol. 62(C).
  28. Ahsan Habib & Mostafa Monzur Hasan, 2020. "Business strategies and annual report readability," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(3), pages 2513-2547, September.
  29. Farrell, Michael & Murphy, Dermot & Painter, Marcus & Zhang, Guangli, 2023. "The complexity yield puzzle: A textual analysis of municipal bond disclosures," Working Papers 338, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State.
  30. Kanagaretnam, Kiridaran & Mawani, Amin & Shi, Guifeng & Zhou, Zejiang, 2020. "Impact of social capital on tone ambiguity in banks’ 10-K filings," Journal of Behavioral and Experimental Finance, Elsevier, vol. 28(C).
  31. Abu-Abbas, Bassam M. & Hassan, Mostafa K., 2024. "Readability and banks’ risk-taking behavior: Evidence from GCC," Research in International Business and Finance, Elsevier, vol. 70(PA).
  32. Lucie Rudolfová, 2019. "Factor affecting the cost of borrowed capital from the perspective of the appraiser [Faktory ovlivňující výši nákladů cizího kapitálu z pohledu odhadce]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2019(4), pages 15-30.
  33. Dan Hu & Eunju Lee & Bingxin Li, 2023. "Trade secrets protection and stock price crash risk," The Financial Review, Eastern Finance Association, vol. 58(2), pages 395-421, May.
  34. Le Wang & Xiaoyan Chen & Xing Li & Gaoliang Tian, 2021. "MD&A readability, auditor characteristics, and audit fees," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(4), pages 5025-5050, December.
  35. Xu, Qiao & Fernando, Guy D. & Tam, Kinsun, 2018. "Executive age and the readability of financial reports," Advances in accounting, Elsevier, vol. 43(C), pages 70-81.
  36. Ling Tuo & Yu (Tony) Zhang & Zhenfeng Liu & Ruixue Du, 2019. "Business Education of CEO-CFO and Annual Report Readability," Review of Economics & Finance, Better Advances Press, Canada, vol. 17, pages 16-34, August.
  37. Li, Hong-Quan & Yang, Yang, 2024. "Can the readability of an annual report forecast negative earnings surprises?," Finance Research Letters, Elsevier, vol. 62(PA).
  38. Doshi, Hitesh & Patel, Saurin & Ramani, Srikanth & Sooy, Matthew, 2023. "Uncertain tone, asset volatility and credit default swap spreads," Journal of Contemporary Accounting and Economics, Elsevier, vol. 19(3).
  39. Kong, Dongmin & Shi, Lu & Zhang, Fan, 2021. "Explain or conceal? Causal language intensity in annual report and stock price crash risk," Economic Modelling, Elsevier, vol. 94(C), pages 715-725.
  40. Sun, Li & Johnson, Grace & Bradley, Wray, 2022. "CEO power and annual report reading difficulty," Journal of Contemporary Accounting and Economics, Elsevier, vol. 18(2).
  41. Hasan, Mostafa Monzur & Habib, Ahsan, 2020. "Readability of narrative disclosures, and corporate liquidity and payout policies," International Review of Financial Analysis, Elsevier, vol. 68(C).
  42. Xu, Lingling & Huang, Xiaodi & Liu, Guanchun & Liu, Yuanyuan, 2023. "Tax authority enforcement and stock price crash risk: Evidence from China," Finance Research Letters, Elsevier, vol. 55(PA).
  43. Banerjee, Pradip & Dutta, Shantanu & Zhu, Pengcheng, 2021. "Multidimensionality of text based financial constraints and working capital management," International Review of Financial Analysis, Elsevier, vol. 77(C).
  44. Brown, Zachariah C. & Anicich, Eric M. & Galinsky, Adam D., 2020. "Compensatory conspicuous communication: Low status increases jargon use," Organizational Behavior and Human Decision Processes, Elsevier, vol. 161(C), pages 274-290.
  45. Chowdhury, Hasibul & Hodgson, Allan & Pathan, Shams, 2020. "Do external labour market incentives constrain bad news hoarding? The CEO's industry tournament and crash risk reduction," Journal of Corporate Finance, Elsevier, vol. 65(C).
  46. Wongsinhirun, Nopparat & Chatjuthamard, Pattanaporn & Jiraporn, Pornsit, 2023. "Corporate culture and board gender diversity: Evidence from textual analysis," International Review of Financial Analysis, Elsevier, vol. 86(C).
  47. Shuili Du & Kun Yu, 2021. "Do Corporate Social Responsibility Reports Convey Value Relevant Information? Evidence from Report Readability and Tone," Journal of Business Ethics, Springer, vol. 172(2), pages 253-274, August.
  48. Chen, Chen & Hanlon, Dean & Khedmati, Mehdi & Wake, James, 2023. "Annual report readability and equity mispricing," Journal of Contemporary Accounting and Economics, Elsevier, vol. 19(3).
  49. Li, Donghui & Xing, Lu & Zhao, Yang, 2022. "Does extended auditor disclosure deter managerial bad-news hoarding? Evidence from crash risk," Journal of Corporate Finance, Elsevier, vol. 76(C).
  50. Rongjiang Cai & Tao Lv & Cheng Wang & Nana Liu, 2023. "Can Environmental Information Disclosure Enhance Firm Value?—An Analysis Based on Textual Characteristics of Annual Reports," IJERPH, MDPI, vol. 20(5), pages 1-21, February.
  51. Rahman, Shofiqur & Chowdhury, Hasibul, 2023. "Tournament-based incentives and the lease-versus-buy decision," Journal of Banking & Finance, Elsevier, vol. 148(C).
  52. Li, Fengyu & Yang, Mozhu & Zhang, Tong, 2023. "Does prospectus readability matter for bond issuance pricing? Evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 80(C).
  53. Akhilesh Bajaj & Lori N. K. Leonard & Li Sun & Zhenze Xing, 2023. "Corporate social responsibility and annual report reading difficulty," Review of Quantitative Finance and Accounting, Springer, vol. 60(4), pages 1393-1428, May.
  54. Yin, Shiyan & Chevapatrakul, Thanaset & Yao, Kai, 2022. "The causal effect of improved readability of financial reporting on stock price crash risk: Evidence from the Plain Writing Act of 2010," Economics Letters, Elsevier, vol. 216(C).
  55. Yin, Zhujia & Deng, Rantian & Xia, Jiejin & Zhao, Lili, 2024. "Climate risk and corporate ESG performance: Evidence from China," The North American Journal of Economics and Finance, Elsevier, vol. 74(C).
  56. Sang Jun Cho & Changhwan Choi & Chune Young Chung, 2024. "Firm information and risk: Evidence from the role of 10‐K report readability," Bulletin of Economic Research, Wiley Blackwell, vol. 76(2), pages 488-507, April.
  57. Changling Sun & Zixi Zhang & Marek Vochozka & Iveta Vozòáková, 2022. "Enterprise digital transformation and debt financing cost in China’s A-share listed companies," Oeconomia Copernicana, Institute of Economic Research, vol. 13(3), pages 783-829, September.
  58. Pham, Anh Viet, 2019. "Political risk and cost of equity: The mediating role of political connections," Journal of Corporate Finance, Elsevier, vol. 56(C), pages 64-87.
  59. Lorenzo Bencivelli & Beniamino Pisicoli, 2022. "Foreign investors and target firms’ financial structure," International Economics, CEPII research center, issue 169, pages 230-251.
  60. Shuyu Zhang & Xuanyu Zhou & Huifeng Pan & Junyi Jia, 2019. "Cryptocurrency, confirmatory bias and news readability – evidence from the largest Chinese cryptocurrency exchange," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 58(5), pages 1445-1468, March.
  61. Wu, Kai & Lai, Seiwai, 2020. "Intangible intensity and stock price crash risk," Journal of Corporate Finance, Elsevier, vol. 64(C).
  62. Wang, Lu & Su, Zhong-qin & Fung, Hung-Gay & Jin, Hong-min & Xiao, Zuoping, 2021. "Do CEOs with academic experience add value to firms? Evidence on bank loans from Chinese firms," Pacific-Basin Finance Journal, Elsevier, vol. 67(C).
  63. Chatjuthamard, Pattanaporn & Wongboonsin, Kua & Ongsakul, Viput & Jiraporn, Pornsit, 2024. "Corporate culture, staggered boards, and managerial entrenchment: Evidence from textual analysis," International Review of Economics & Finance, Elsevier, vol. 93(PA), pages 404-418.
  64. Shuyi Li & Junhao Kong & Stefan Cristian Gherghina, 2022. "News Sentiment and the Risk of a Stock Price Crash Risk: Based on Financial Dictionary Combined BERT-DCA," Discrete Dynamics in Nature and Society, Hindawi, vol. 2022, pages 1-28, July.
  65. Teng, Chia-Chen & Yang, J. Jimmy, 2021. "Media exposure on corporate social irresponsibility and firm performance," Pacific-Basin Finance Journal, Elsevier, vol. 68(C).
  66. Suparatana Tanthanongsakkun & Sirimon Treepongkaruna & Pornsit Jiraporn, 2023. "Carbon emissions, corporate governance, and staggered boards," Business Strategy and the Environment, Wiley Blackwell, vol. 32(1), pages 769-780, January.
  67. Jia, Jing & Li, Zhongtian, 2022. "Risk management committees and readability of risk management disclosure," Journal of Contemporary Accounting and Economics, Elsevier, vol. 18(3).
  68. Rahman, Dewan & Kabir, Muhammad & Oliver, Barry, 2021. "Does exposure to product market competition influence insider trading profitability?," Journal of Corporate Finance, Elsevier, vol. 66(C).
  69. Cao Thi Mien Thuy & Trinh Quoc Trung & Nguyen Vinh Khuong & Nguyen Thanh Liem, 2021. "From Corporate Social Responsibility to Stock Price Crash Risk: Modelling the Mediating Role of Firm Performance in an Emerging Market," Sustainability, MDPI, vol. 13(22), pages 1-17, November.
  70. Leye Li & Louise Yi Lu & Yi Wang & Yangxin Yu, 2023. "Workforce diversity and financial statement readability," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(S1), pages 1599-1631, April.
  71. Marta Degl'Innocenti & Si Zhou & Yue Zhou, 2024. "Lending and risk controls for BHCs after the Dodd–Frank act," Journal of Financial Research, Southern Finance Association;Southwestern Finance Association, vol. 47(2), pages 275-315, June.
  72. Aghamolla, Cyrus & Smith, Kevin, 2023. "Strategic complexity in disclosure," Journal of Accounting and Economics, Elsevier, vol. 76(2).
  73. Justin Hung Nguyen & Buhui Qiu, 2022. "The effect of skilled labor intensity on corporate dividend payouts," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 49(5-6), pages 963-1010, May.
  74. Changling Sun & Ziang Lin & Marek Vochozka & Zuzana Vincúrová, 2022. "Digital transformation and corporate cash holdings in China’s A-share listed companies," Oeconomia Copernicana, Institute of Economic Research, vol. 13(4), pages 1081-1116, December.
  75. Pan Xu & Jun He & Daojuan Wang & Sofia A. Johan & Siwei Lin, 2024. "Could the simultaneous persistence of greater cash holdings and interest‐bearing debts affect stock price crash risk?," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 29(3), pages 3226-3262, July.
  76. Bui, Dien Giau & Chen, Yehning & Chen, Yan-Shing & Lin, Chih-Yung, 2023. "Managerial ability and financial statement disaggregation decisions," Journal of Empirical Finance, Elsevier, vol. 74(C).
  77. Panta, Humnath & Panta, Ayush, 2023. "Organizational capital and readability of financial reports," Finance Research Letters, Elsevier, vol. 55(PA).
  78. Duong, Huu Nhan & Khalifa, Mariem & Sheikhbahaei, Ali & Sualihu, Mohammed Aminu, 2024. "Corporate noncompliance: Do corporate violations affect bank loan contracting?," Journal of Banking & Finance, Elsevier, vol. 166(C).
  79. Chen, Jason V. & Kama, Itay & Lehavy, Reuven, 2024. "The managerial perception of uncertainty and cost elasticity," Journal of Accounting and Economics, Elsevier, vol. 77(1).
  80. Minxing Sun & Weike Xu, 2024. "Short selling and readability in financial disclosures: A controlled experiment," The Financial Review, Eastern Finance Association, vol. 59(2), pages 265-292, May.
  81. Yun Liu & Yifei Zhang & Heyang Fang & Xin Chen, 2022. "SMEs’ line of credit under the COVID-19: evidence from China," Small Business Economics, Springer, vol. 58(2), pages 807-828, February.
  82. Xiao Wu, Dong & Yao, Xiao & Luan Guo, Jian, 2021. "Is Textual Tone Informative or Inflated for Firm’s Future Value? Evidence from Chinese Listed Firms," Economic Modelling, Elsevier, vol. 94(C), pages 513-525.
  83. Le, Nhan & Nguyen, Duc Duy & Sila, Vathunyoo, 2021. "Does shareholder litigation affect the corporate information environment?," Journal of Financial Markets, Elsevier, vol. 56(C).
  84. Nadine Gatzert & Dinah Heidinger, 2020. "An Empirical Analysis of Market Reactions to the First Solvency and Financial Condition Reports in the European Insurance Industry," Journal of Risk & Insurance, The American Risk and Insurance Association, vol. 87(2), pages 407-436, June.
  85. Dang, Viet Anh & Lee, Edward & Liu, Yangke & Zeng, Cheng, 2022. "Bank deregulation and stock price crash risk," Journal of Corporate Finance, Elsevier, vol. 72(C).
  86. Abu Amin & Blake Bowler & Mostafa Monzur Hasan & Gerald L. Lobo & Jiri Tresl, 2020. "Firm Life Cycle and Cost of Debt," CERGE-EI Working Papers wp665, The Center for Economic Research and Graduate Education - Economics Institute, Prague.
  87. de Souza, João Antônio Salvador & Rissatti, Jean Carlo & Rover, Suliani & Borba, José Alonso, 2019. "The linguistic complexities of narrative accounting disclosure on financial statements: An analysis based on readability characteristics," Research in International Business and Finance, Elsevier, vol. 48(C), pages 59-74.
  88. Hasan, Mostafa Monzur & Hossain, Ashrafee & Hossain, Takdir, 2023. "CEO inside debt holdings and credit ratings," Journal of Contemporary Accounting and Economics, Elsevier, vol. 19(1).
  89. Muhammad Farhan Malik & Yuan George Shan & Jamie Yixing Tong, 2022. "Do auditors price litigious tone?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(S1), pages 1715-1760, April.
  90. Wen, Fenghua & Lin, Diyue & Hu, Lei & He, Shaoyi & Cao, Zhiling, 2023. "The spillover effect of corporate frauds and stock price crash risk," Finance Research Letters, Elsevier, vol. 57(C).
  91. Jieyan Fang-Klingler, 2019. "Impact of Readability on Corporate Bond Market," JRFM, MDPI, vol. 12(4), pages 1-18, December.
  92. Del Gaudio, Belinda L. & Megaravalli, Amith V. & Sampagnaro, Gabriele & Verdoliva, Vincenzo, 2020. "Mandatory disclosure tone and bank risk-taking: Evidence from Europe," Economics Letters, Elsevier, vol. 186(C).
  93. Hongmin Jin & Lu Wang & Zuoping Xiao & Hung‐Gay Fung, 2023. "What firm risk factors drive bank loan pricing and other terms? Evidence from China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(3), pages 2985-3010, September.
  94. Jana P. Fidrmuc & Tereza Tykvova, 2023. "Are Acquirer Shareholders Happier when Their Industries Are Unhappy?," Swiss Finance Institute Research Paper Series 23-52, Swiss Finance Institute.
  95. Wang, Congcong & Wang, Chong & Long, Huaigang & Zaremba, Adam & Zhou, Wenyu, 2024. "Green bond credit spreads and bank loans in China," International Review of Financial Analysis, Elsevier, vol. 94(C).
  96. Qiu, Meng & Gu, Kai & Zhang, Zhichao & Zhang, Junrui, 2023. "Political uncertainty and financial statement readability," Research in International Business and Finance, Elsevier, vol. 66(C).
  97. Muhammad Nadeem, 2022. "Board Gender Diversity and Managerial Obfuscation: Evidence from the Readability of Narrative Disclosure in 10-K Reports," Journal of Business Ethics, Springer, vol. 179(1), pages 153-177, August.
  98. Yang, Jun & Lu, Jing & Xiang, Cheng, 2020. "Company visits and stock price crash risk: Evidence from China," Emerging Markets Review, Elsevier, vol. 44(C).
  99. Lu, Jing & Qiu, Yuhang, 2023. "Does non-punitive regulation diminish stock price crash risk?," Journal of Banking & Finance, Elsevier, vol. 148(C).
  100. Bai, Min & Li, Shihe & Xu, Limin & Yu, Chia-Feng (Jeffrey), 2022. "How do overconfident CEOs respond to regulation fair disclosure? Evidence from financial report readability," Finance Research Letters, Elsevier, vol. 50(C).
  101. Steven F. Cahan & Seokjoo Chang & Wei Z. Siqueira & Kinsun Tam, 2022. "The roles of XBRL and processed XBRL in 10‐K readability," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 49(1-2), pages 33-68, January.
  102. Abukari, Kobana & Dutta, Shantanu & Li, Chen & Tang, Songlian & Zhu, Pengcheng, 2024. "Corporate communication and likelihood of data breaches," International Review of Economics & Finance, Elsevier, vol. 94(C).
  103. Sun, Li, 2023. "Asset redeployability and readability of annual report," Research in International Business and Finance, Elsevier, vol. 64(C).
  104. Bakarich, Kathleen M. & Hossain, Mahmud & Hossain, Mahmud & Weintrop, Joseph, 2019. "Different time, different tone: Company life cycle," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(1), pages 69-86.
  105. Soliman, Marwa & Ben-Amar, Walid, 2022. "Corporate social responsibility orientation and textual features of financial disclosures," International Review of Financial Analysis, Elsevier, vol. 84(C).
  106. Max Schreder & Pawel Bilinski, 2022. "Information Quality and the Expected Rate of Return: A Structural Equation Modelling Approach," Asia-Pacific Financial Markets, Springer;Japanese Association of Financial Economics and Engineering, vol. 29(2), pages 139-170, June.
  107. Zhongtian Li & Jing Jia & Larelle J. Chapple, 2022. "Textual characteristics of corporate sustainability disclosure and corporate sustainability performance: evidence from Australia," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 31(3), pages 786-816, February.
  108. Ye Liu & Ke Zhang & Weili Xue & Ziyu Zhou, 2024. "Crowdfunding innovative but risky new ventures: the importance of less ambiguous tone," Financial Innovation, Springer;Southwestern University of Finance and Economics, vol. 10(1), pages 1-43, December.
  109. Arvid O. I. Hoffmann & Stefanie Kleimeier, 2021. "Financial disclosure readability and innovative firms' cost of debt," International Review of Finance, International Review of Finance Ltd., vol. 21(2), pages 699-713, June.
  110. Wang, Xinyue & Cao, Yuqiang & Feng, Zhuoan & Lu, Meiting & Shan, Yaowen, 2023. "Local FinTech development and stock price crash risk," Finance Research Letters, Elsevier, vol. 53(C).
  111. Nicolás Gambetta & Laura Sierra García & María Antonia García Benau & Josefina Novejarque Civera, 2022. "The informative value of Key Audit Matters in the audit report," Documentos de Investigación 129, Universidad ORT Uruguay. Facultad de Administración y Ciencias Sociales.
  112. Degl'Innocenti, Marta & Fiordelisi, Franco & Song, Wei & Zhou, Si, 2023. "Shareholder litigation and bank risk," Journal of Banking & Finance, Elsevier, vol. 146(C).
  113. Chindasombatcharoen, Pongsapak & Chatjuthamard, Pattanaporn & Jiraporn, Pornsit, 2023. "Corporate culture, cultural diversification, and independent directors: Evidence from earnings conference calls," Journal of Behavioral and Experimental Finance, Elsevier, vol. 37(C).
  114. Ater, Brandon & Hansen, Bowe, 2021. "Do the specific countries in which a multinational corporation operates affect its private loan contracts?," Journal of Multinational Financial Management, Elsevier, vol. 62(C).
  115. Amin, Abu & Bowler, Blake & Hasan, Mostafa Monzur & Lobo, Gerald J. & Tresl, Jiri, 2023. "Firm life cycle and cost of debt," Journal of Banking & Finance, Elsevier, vol. 154(C).
  116. Chatjuthamard, Pattanaporn & Ongsakul, Viput & Jiraporn, Pornsit, 2022. "Corporate complexity, managerial myopia, and hostile takeover exposure: Evidence from textual analysis," Journal of Behavioral and Experimental Finance, Elsevier, vol. 33(C).
  117. Ongsakul, Viput & Chatjuthamard, Pattanaporn & Jiraporn, Pornsit & Chaivisuttangkun, Sirithida, 2021. "Corporate integrity and hostile takeover threats: Evidence from machine learning and “CEO luck”," Journal of Behavioral and Experimental Finance, Elsevier, vol. 32(C).
  118. Shi, Lisi & Ho, Kung-Cheng & Liu, Ming-Yu, 2023. "Does societal trust make managers more trustworthy?," International Review of Financial Analysis, Elsevier, vol. 86(C).
  119. Lin, Yu-En & Jiang, Xiao-Tong & Yu, Bo & Lam, Keith S.K., 2023. "Compensation peer crash risks and corporate own investments: New evidences from U.S. stock markets," International Review of Financial Analysis, Elsevier, vol. 89(C).
  120. Fahd Alduais & Nashat Ali Almasria & Abeer Samara & Ali Masadeh, 2022. "Conciseness, Financial Disclosure, and Market Reaction: A Textual Analysis of Annual Reports in Listed Chinese Companies," IJFS, MDPI, vol. 10(4), pages 1-22, November.
  121. Tzomakas, Christos & Anastasiou, Dimitrios & Katsafados, Apostolos & Krokida, Styliani Iris, 2023. "Crisis sentiment and banks’ stock price crash risk: A missing piece of the puzzle?," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 87(C).
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