Search Results - subject:"report"

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

Quantifying human capital disclosure in China with textual analysis

Xie, Li; Gong, Zhaoran; Lu, Xiangyun - In: China Accounting and Finance Review 27 (2025) 4, pp. 469-492

Estimates disclosure of human capital management for Chinese listed companies. Investigate the patterns of the disclosure of human capital management across industries and regions. Examine the determinants of human capital management disclosure in China. Examine the association between human...

Persistent link: https://www.econbiz.de/10015467532

Lien Phuong Thi Vu; Mai Anh Ngoc; Nguyen, Thai Hoang; … - In: International review of economics & finance : IREF 103 (2025), pp. 1-11

Persistent link: https://www.econbiz.de/10015482599

Understanding fund manager readership of annual report risk disclosure

Abraham, Santhosh; Slack, Richard - In: Accounting forum 49 (2025) 1, pp. 156-180

Persistent link: https://www.econbiz.de/10015442377

Factors affecting the quality of accounting disclosures provided in the annual reports for Jordanian firms

Al-Mohareb, Manar; Gutiérrez Ponce, Herenia; Chamizo … - In: Corporate social responsibility and environmental management 32 (2025) 2, pp. 1444-1456

Persistent link: https://www.econbiz.de/10015333351

Textual disclosure complexity and analysts' weighting of information

Yu, Xiaoxiao; Zhao, Lei - In: Journal of contemporary accounting & economics 20 (2024) 1, pp. 1-19

Persistent link: https://www.econbiz.de/10015077551

Does board independence influence annual report readability?

Rahman, Dewan; Kabir, Muhammad - In: The European accounting review 33 (2024) 5, pp. 1923-1950

Persistent link: https://www.econbiz.de/10015197152

Information environment, proprietary costs and disclosure content in firm 10-K reports

Akyol, Ali C.; Shekhar, Chander - In: International journal of managerial finance : IJMF 22 (2026) 1, pp. 149-175

Persistent link: https://www.econbiz.de/10015608461

Investor reactions to key audit matters : financial and non-financial contexts

Hoang, Hien; Moroney, Robyn; Phang, Soon-Yeow; Xiao, Xinning - In: Accounting and finance 63 (2023) 3, pp. 3325-3349

Persistent link: https://www.econbiz.de/10014375329

Annual report readability and stock return synchronicity : evidence from India

Gangadharan, Vismaya; Padmakumari, Lakshmi - In: Cogent economics & finance 11 (2023) 1, pp. 1-22

This study investigates the relationship between the comprehensibility of a firm's annual report and its stock return …

Persistent link: https://www.econbiz.de/10014500700