Search Results - subject:"Readability"

Does the textual quality of prospectuses affect gross spread in seasoned equity offerings?

Nagarajan, Nandu J.; Nerur, Sridhar Panchapakesan; … - In: Journal of business finance & accounting : JBFA 52 (2025) 2, pp. 817-871

Persistent link: https://www.econbiz.de/10015395072

Financial information quality between numerical accuracy and comprehensibility : effects on investment decisions in the context of the Bucharest Stock Exchange

Mogîldea, Daniela; Carp, Mihai - In: International Journal of Financial Studies : open … 14 (2026) 2, pp. 1-16

, we conducted an analysis of the impact of faithful representation and readability of annual reports on the reaction of … empirical study applies several indices to assess the readability and conciseness of financial information (FOG index, Flesch …

Persistent link: https://www.econbiz.de/10015643096

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

Does sustainable performance matter for nonfinancial disclosure readability? : a fog index analysis on Italian-listed companies

Bifulco, Giuseppe Maria; Caserio, Carlo; Di Donato, … - In: Business strategy and the environment 34 (2025) 5, pp. 5601-5623

Persistent link: https://www.econbiz.de/10015459719

Bogging down investors : an unintended consequence of litigation risk

Fu, Siwen; Wang, Ke; Zhang, Liandong; Zheng, Liu Kong - In: Contemporary accounting research : the journal of the … 42 (2025) 2, pp. 1045-1078

Persistent link: https://www.econbiz.de/10015463665

The value of information risk : is there an acquisition discount for less readable financial disclosures?

Hussaini, Mussa; Nguyen, Van Diem; Rigoni, Ugo; Perego, … - In: Applied economics 57 (2025) 31, pp. 4596-4613

Persistent link: https://www.econbiz.de/10015443099

Real effects of media climate change concerns

Mahmoudian, Fereshteh; Nazari, Jamal A.; Poursoleyman, Ehsan - In: Global finance journal 64 (2025), pp. 1-17

Persistent link: https://www.econbiz.de/10015423054

Audit report readability and information efficiency : evidence from the Tehran Stock Exchange

Rajabalizadeh, Javad; Schadewitz, Hannu - In: Journal of accounting in emerging economies : JAEE 15 (2025) 2, pp. 491-516

Persistent link: https://www.econbiz.de/10015423906

Does educational background of chief executive officers influence impression management?

Aryani, Y. Anni; Arif Lukman Santoso; Gantyowati, Evi; … - In: Cogent business & management 12 (2025) 1, pp. 1-22

This study examines influence of chief executive officer (CEO) educational background on impression management with a focus on three dimensions, including education level, management, business and accounting (MBA) and reputation of the university. The process was achieved by collecting data on...

Persistent link: https://www.econbiz.de/10015607154

Innovation and annual report readability

Gounopoulos, Dimitrios; Huang, Winifred; Yang, Min - In: Research policy : policy, management and economic … 54 (2025) 8, pp. 1-22

Persistent link: https://www.econbiz.de/10015568346