Search Results - subject:"Corporate Annual report"

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

IFRS adoption and the readability of corporate annual reports : evidence from an emerging market

El-Sayed Ebaid, Ibrahim - In: Future Business Journal 9 (2023) 1, pp. 1-12

readability of the corporate annual report. The results of the study reveal that the adoption of IFRS has led to a decrease in the … readability of the corporate annual report. The results also indicate that there is a significant impact of the company's size and … profitability on the readability of the corporate annual report, while the leverage and industry in which the company operates do …

Persistent link: https://www.econbiz.de/10014505924

The relationship of corporate governance and online financial reports : an empirical analysis of European listed firms?

Pieper, Hendrik; Thun, Toni W.; Heineking, Emily; … - 2023

Persistent link: https://www.econbiz.de/10014326894

Earnings manipulation and similarity of annual report disclosure : evidence from China

Wang, Yonghai; Ye, Qingyun; Wang, Jenny Jing; Wang, Yunqian - In: Accounting and finance 63 (2023), pp. 1137-1156

Persistent link: https://www.econbiz.de/10014301891

Marketing through the eyes of senior management : insights from Fortune 500 reporting

Frösén, Johanna; Stewart, David W. - In: Journal of marketing theory and practice : JMTP 31 (2023) 1, pp. 75-96

Persistent link: https://www.econbiz.de/10013483440

Impression management tactics in Covid-19 related disclosures : a study on the annual reports of Bangladeshi listed insurance companies

Dewan Mahboob Hossain; Alam, Md. Saiful; Mazumder, … - In: Asian journal of economics and banking : AJEB 7 (2023) 2, pp. 234-250

Purpose - The purpose of this article is to explore the impression management practices in Covid-19 related discourses in the annual reports of the insurance companies in Bangladesh. Design/methodology/approach - To fulfil this objective, the authors have conducted a discourse analysis of the...

Persistent link: https://www.econbiz.de/10014309414

Corporate governance disclosure and annual reports quality : an investigation in Vietnam context

Tran Manh Dung; Ha Hong Hanh - In: Cogent economics & finance 11 (2023) 1, pp. 1-32

Corporate governance reports (CGR) and annual reports are two fundamental corporate documents disseminated to shareholders about the companies' financial condition and operation. While the annual reports could be seen as outside appearance, the CGR reflects internal processes that an entity...

Persistent link: https://www.econbiz.de/10014500658

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 synchronicity in the Indian market. The study employs the readability of annual reports as a measure for the cost of information processing. The findings suggest that firms with...

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

Determinants of time for publication annual reports : empirical evidence from non-financial listed companies in Vietnam

Anh Huu Nguyen; Nguyen Hieu Thanh; Chung Quang Tran; … - In: International Journal of Financial Studies : open … 10 (2022) 2, pp. 1-21

This article studied the factors affecting the time taken for annual report submission through an analysis of 654 non-financial listed companies on the Vietnamese stock market from 2016 to 2020. Data collected were processed by using fixed-effect models (FEM), random effect models (REM),...

Persistent link: https://www.econbiz.de/10013368226

Earnings management and annual report readability : the moderating effect of female directors

Shauki, Elvia R.; Oktavini, Eva - In: International Journal of Financial Studies : open … 10 (2022) 3, pp. 1-11

The purpose of this study is to examine the influence of earnings management on the readability of annual reports while also examining the moderating role of a female director. In particular, the readability of a company's annual report will be seen from the management perspective using the FOG...

Persistent link: https://www.econbiz.de/10013368445

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