Soepriyanto, Gatot; Tjokroaminoto, Sienny; Zudana, … - In: Journal of Financial Reporting and Accounting 19 (2021) 5, pp. 793-818
Purpose: This study aims to examine the association between annual report readability and accounting irregularities in Indonesia. Using 967 firm-year observations over the 2014–2017 period, this paper unable to find evidence that annual report readability is associated with accounting...