The linguistic complexities of narrative accounting disclosure on financial statements : an analysis based on readability characteristics
João Antônio Salvador de Souza, Jean Carlo Rissatti, Suliani Rover, José Alonso Borba
| Year of publication: |
2019
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|---|---|
| Authors: | Souza, João Antônio Salvador de ; Rissatti, Jean Carlo ; Rover, Suliani ; Borba, José Alonso |
| Published in: |
Research in international business and finance. - Amsterdam [u.a.] : Elsevier, ISSN 0275-5319, ZDB-ID 424514-3. - Vol. 48.2019, p. 59-74
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| Subject: | Management obfuscation hypothesis | Narrative accounting disclosures | Readability | Unternehmenspublizität | Corporate disclosure | Jahresabschluss | Financial statement | Narrative Methode | Narrative method | Rechnungswesen | Accounting | Öffentlichkeitsarbeit | Public relations |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.ribaf.2018.12.008 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012135843