Gutiérrez-Ponce, Herenia; Chamizo González, Julian; … - In: Journal of business economics and management 24 (2023) 6, pp. 1080-1101
This study investigates whether language difference affects the readability scores of accounting narratives derived … reported will help decision-makers better understand the quality and readability of accounting narratives derived from … linear and logistic regression models, to demonstrate the impact of language differences on the readability of accounting …