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...

This study empirically assesses the disclosure of nonfinancial information in corporate reporting. In examining the contents of annual and board reports for 50 listed corporations, a coding sheet was developed by combining the two coding sheets of Boshnak and the European Directive 2014/95/EU....

Opening the stock market has several impacts on companies and the economic status of a country (Ilhan, 2019). The Saudi market is considered as a big opportunity for foreign investors, as it is among the largest economies in the Middle East and North Africa (MENA) regions (Elimam, 2017). This...