Yu, Zhimin - In: Journal of risk and financial management : JRFM 15 (2022) 10, pp. 1-9
readability and accounting conservatism and uses the FOG index to measure financial report readability. By using management … discussion and analysis (MD&A) from 1996 to 2019, the author finds that financial report readability is positively associated … focuses on qualitative information on financial statements. The author investigates the association between financial report …
