Search Results - subject:"Fog Index"

Audit partner narcissism and audit reports readability : evidence from lead and review audit partners

Rajabalizadeh, Javad; Schadewitz, Hannu - In: Managerial auditing journal 40 (2025) 1, pp. 30-65

Persistent link: https://www.econbiz.de/10015207203

Notes readability and discretionary accruals

Aldahray, Ayman - In: Revista de Contabilidad 27 (2024) 2, pp. 229-238

Persistent link: https://www.econbiz.de/10015396211

Readability of auditor reports : does audit market competition matter? : empirical evidence from Iran

Rajabalizadeh, Javad - In: Asian review of accounting 32 (2024) 1, pp. 1-28

Persistent link: https://www.econbiz.de/10014486484

Examining the readability of accounting narratives derived from earnings management

Gutiérrez-Ponce, Herenia; Chamizo González, Julian; … - In: Journal of Business Economics and Management (JBEM) 24 (2023) 6, pp. 1080-1101

This study investigates whether language difference affects the readability scores of accounting narratives derived from earnings management practices in 226 companies in the UK, Spain, and Jordan from 2017 to 2021.Our analytical method applies three of the most significant readability measures...

Persistent link: https://www.econbiz.de/10015401381

Examining the readability of accounting narratives derived from earnings management

Gutiérrez-Ponce, Herenia; Chamizo González, Julian; … - In: Journal of business economics and management 24 (2023) 6, pp. 1080-1101

Persistent link: https://www.econbiz.de/10014460696

An analysis of the readability of the Chairman’s statement in South Africa

Mankayi, Sinethemba; Matenda, Frank Ranganai; Sibanda, … - In: Risks : open access journal 11 (2023) 3, pp. 1-15

Gunning Fog Index (Fog index) was applied to assess the readability of the chairman's statement. The study found that it was …

Persistent link: https://www.econbiz.de/10014246376

The interactive effect of ownership structure on the relationship between annual board report readability and stock price crash risk

Shandiz, Mohsen Tavakoli; Zadeh, Farzaneh Nassir; … - In: Journal of Risk and Financial Management 15 (2022) 6, pp. 1-17

used to measure the crash risk of stock prices and the Fog index was used for determining the readability of the board of …

Persistent link: https://www.econbiz.de/10014332469

Conciseness, financial disclosure, and market reaction : textual analysis of annual reports in listed Chinese companies

Alduais, Fahd; Almasria, Nashat Ali; Samara, Abeer; … - In: International Journal of Financial Studies : open … 10 (2022) 4, pp. 1-22

The purpose of this study was to examine the relationship between the conciseness and complexity of financial disclosures and market reactions, using the annual reports of Chinese-listed B-share companies over the period 2006-2018. We employed a set of statistical methods that were derived from...

Persistent link: https://www.econbiz.de/10013462312

The interactive effect of ownership structure on the relationship between annual board report readability and stock price crash risk

Shandiz, Mohsen Tavakoli; Zadeh, Farzaneh Nassir; … - In: Journal of risk and financial management : JRFM 15 (2022) 6, pp. 1-17

used to measure the crash risk of stock prices and the Fog index was used for determining the readability of the board of …

Persistent link: https://www.econbiz.de/10013273668

Does IFRS convergence affect the readability of annual reports by Indian listed companies?

Saravanan, R.; Mohammad, Firoz; Kumar, Praveen - In: Journal of applied accounting research 25 (2024) 3, pp. 547-569

Persistent link: https://www.econbiz.de/10015398622