Purpose: The purpose of this study is to examine the impact of proximity to broad bond rating change on annual report reading difficulty. Design/methodology/approach: We use regression analysis to examine the association between proximity to broad bond rating change and reading difficulty of...

Purpose: The purpose of this study is to examine the relation between managerial ability and fair value inputs (measured as fair value intensity) for nonfinancial firms. Design/methodology/approach: This study uses regression analysis to investigate the impact of managerial ability on the level...