Search Results - subject:"Foreign-language effect"

The role of language and emotional intelligence in judgments of real-life social and moral transgressions among Greek, Hungarian, and British users of English

Dewaele, Jean-Marc; Mavrou, Irini; Kyriakou, Andreas; … - In: Journal of behavioral decision making 37 (2024) 1, pp. 1-12

Persistent link: https://www.econbiz.de/10014473513

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

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/10014460696

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

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

The effect of readability and language choice in management accounting reports on risk-taking : an experimental study

Besuglov, Ewgenij; Crasselt, Nils - In: Journal of business economics : JBE 91 (2021) 1, pp. 5-33

Persistent link: https://www.econbiz.de/10012488065

Foreign-language effect and professionals’ judgments on fair value measurement : evidence from Germany and the United Kingdom

Hellmann, Andreas; Patel, Chris; Tsunogaya, Noriyuki - In: Journal of behavioral and experimental finance 30 (2021), pp. 1-10

Persistent link: https://www.econbiz.de/10012814559

Interaction effect of foreign language and obedience pressure on ethical judgment in accounting : evidence from Japan

Sugahara, Satoshi; Tsunogaya, Noriyuki; Kim, Jong-Hoon - In: Journal of international accounting research 22 (2023) 1, pp. 83-98

Persistent link: https://www.econbiz.de/10014295548

Foreign language effect in accounting uncertainty expressions : Interpretation and probabilistic estimation

Zhang, Yuqian; De Zoysa, Anura; Cortese, Corinne - In: Journal of international accounting auditing & taxation 50 (2023), pp. 1-18

Persistent link: https://www.econbiz.de/10014301965

The effect of readability and language choice in management accounting reports on risk-taking: an experimental study

Besuglov, Ewgenij; Crasselt, Nils - In: Journal of Business Economics 91 (2020) 1, pp. 5-33

phenomenon which can be explained by the cognitive load effect. In line with the foreign language effect, we provide tentative … beneficial risks. Further investigation revealed that the foreign language effect is present only for a medium–high language …

Persistent link: https://www.econbiz.de/10014504396

The directionality of uncertainty expressions and the foreign language effect : Context and accounting judgement

Zhang, Yuqian; De Zoysa, Anura; Cortese, Corinne - In: Meditari Accountancy Research 28 (2020) 3, pp. 543-563

uncertainty expressions and how they might positively or negatively affect accounting judgements and the foreign-language effect …

Persistent link: https://www.econbiz.de/10014937233

Foreign language effect on risk preference : the framing effect, loss aversion, and risk aversion

Xing, Annabelle - In: Journal of behavioral and experimental economics 93 (2021), pp. 1-11

Persistent link: https://www.econbiz.de/10013176720