Nazrul, Toufiq; Esplin, Adam; Dow, Kevin E.; Folsom, … - In: Journal of risk and financial management : JRFM 15 (2022) 10, pp. 1-19
This paper examines how individual religiosity at the top level of organizations affects the quality of their disclosure practices, as measured by the readability of annual reports. Our paper extends the recent accounting and finance literature that moves away from a location-based measure to an...
