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Energy hedging and annual report readability

Kim, Thomas; Sun, Li - In: Asian review of accounting 32 (2024) 2, pp. 278-301

Persistent link: https://www.econbiz.de/10014512773

Enhancing sustainable development through effective disclosure : corporate environmental performance and readability

Zhou, Kuo; Jin, Xianghui; Li, Xinru; Tao, Yunqing - In: Corporate social responsibility and environmental management 31 (2024) 1, pp. 274-291

Persistent link: https://www.econbiz.de/10014465191

The predictive ability of corporate narrative disclosures: Australian evidence

Smith, Malcolm; Dong, Yinan; Ren, Yun - In: Asian Review of Accounting 19 (2011) September, pp. 157-170

Purpose – The purpose of this paper is to investigate the relationship between narrative disclosures and corporate performance based on Australian evidence. In particular it builds a model which discriminates between good and poor performing companies based on their corporate narratives....

Persistent link: https://www.econbiz.de/10009350710

Adherence of Retirement Mutual Fund Providers to the Securities and Exchange Commission (SEC)’s Advertising Guidance: Provision and Readability of Advertising Disclosure

Taejun (David) Lee; Chung, Wonjun; Haley, Eric - In: Journal of Consumer Policy 34 (2011) 4, pp. 455-474

Persistent link: https://www.econbiz.de/10009403342

Accounting narratives' characteristics and firm performance in the MD&As of listed Italian companies

Hammami, Helmi - In: International Journal of Accounting and Finance 3 (2011) 1, pp. 72-86

companies. The paper builds on methodologies developed in prior empirical studies of annual reports readability and content … analysis. Two dimensions are investigated: a) text ease of readability (text complexity); b) wording structure. Tests are made … to measure the level of readability and wording construction of the MD&A of 40 listed companies. Results indicate that …

Persistent link: https://www.econbiz.de/10009360040

New Guidelines for Spreadsheets

Raffensperger, John F. - In: International Journal of Business and Economics 2 (2003) 2, pp. 141-154

This article examines rules of style for text, graphics, and mathematics and applies these rules to spreadsheets. The article describes the new style in detail with an example and contrasts the new style with the existing programming style.

Persistent link: https://www.econbiz.de/10010837258

Financial Opacity and Firm Performance: The Readability of REIT Annual Reports

Dempsey, Stephen; Harrison, David; Luchtenberg, Kimberly; … - In: The Journal of Real Estate Finance and Economics 45 (2012) 2, pp. 450-470

Persistent link: https://www.econbiz.de/10010866903

Impact of readability on corporate bond market

Fang-Klingler, Jieyan - In: Journal of risk and financial management : JRFM 12 (2019) 4/184, pp. 1-18

This paper investigates the impact of annual report readability on the corporate bond market. My findings indicate that … whether annual report readability matters to international market participants in the corporate bond market. My findings …

Persistent link: https://www.econbiz.de/10012171281

Does obfuscating excessive CEO pay work? : the influence of remuneration report readability on say-on-pay votes

Hooghiemstra, Reggy; Kuang, Yu Flora; Qin, Bo - In: Accounting and business research : a research quarterly … 47 (2017) 6, pp. 695-729

Persistent link: https://www.econbiz.de/10011799762

Female leadership in corporate social responsibility reporting : effects on writing, readability and future social performance

Harjoto, Maretno Agus; Laksmana, Indrarini; Lee, W. Eric - In: Advances in accounting : a research annual 49 (2020), pp. 1-14

Persistent link: https://www.econbiz.de/10012390479