Hassan, Mostafa Kamal; Abu-Abbas, Bassam; Kamel, Hany - In: Journal of Accounting in Emerging Economies 12 (2021) 4, pp. 716-740
Purpose: The authors investigate the impact of disclosure tones and financial risk on the readability of annual reports in the banking sector. The authors also examine the moderating effect of banks' financial risk on the tone–readability relationship. Design/methodology/approach: This study...