Добірка наукової літератури з теми "Annual report readability"
Оформте джерело за APA, MLA, Chicago, Harvard та іншими стилями
Ознайомтеся зі списками актуальних статей, книг, дисертацій, тез та інших наукових джерел на тему "Annual report readability".
Біля кожної праці в переліку літератури доступна кнопка «Додати до бібліографії». Скористайтеся нею – і ми автоматично оформимо бібліографічне посилання на обрану працю в потрібному вам стилі цитування: APA, MLA, «Гарвард», «Чикаго», «Ванкувер» тощо.
Також ви можете завантажити повний текст наукової публікації у форматі «.pdf» та прочитати онлайн анотацію до роботи, якщо відповідні параметри наявні в метаданих.
Статті в журналах з теми "Annual report readability"
Bradley, Wray, and Li Sun. "Proximity to broad bond rating change and annual report readability." Asian Review of Accounting 29, no. 2 (February 11, 2021): 227–50. http://dx.doi.org/10.1108/ara-06-2020-0096.
Повний текст джерелаXu, Hongkang, Trung H. Pham, and Mai Dao. "Annual report readability and trade credit." Review of Accounting and Finance 19, no. 3 (July 17, 2020): 363–85. http://dx.doi.org/10.1108/raf-10-2019-0221.
Повний текст джерелаLiu, Ming, and Zhefeng Liu. "Does annual report readability explain the accrual anomaly?" Asian Review of Accounting 29, no. 3 (May 28, 2021): 307–31. http://dx.doi.org/10.1108/ara-07-2020-0114.
Повний текст джерелаDalwai, Tamanna, Gopalakrishnan Chinnasamy, and Syeeda Shafiya Mohammadi. "Annual report readability, agency costs, firm performance: an investigation of Oman's financial sector." Journal of Accounting in Emerging Economies 11, no. 2 (February 2, 2021): 247–77. http://dx.doi.org/10.1108/jaee-06-2020-0142.
Повний текст джерелаLe Maux, Julien, and Nadia Smaili. "Annual Report Readability And Corporate Bankruptcy." Journal of Applied Business Research (JABR) 37, no. 3 (May 1, 2021): 73–80. http://dx.doi.org/10.19030/jabr.v37i3.10374.
Повний текст джерелаGu, Shuibin, and Regina Naa Amua Dodoo. "The Impact of Firm Performance on Annual Report Readability." International Research Journal of Business Studies 14, no. 1 (July 30, 2021): 59–68. http://dx.doi.org/10.21632/irjbs.14.1.59-68.
Повний текст джерелаArayesh, Hamidreza. "Earnings Management and Annual Report Readability." Journal of Management and Accounting Studies 5, no. 02 (August 10, 2019): 46–49. http://dx.doi.org/10.24200/jmas.vol5iss02pp38-41.
Повний текст джерелаBoubaker, Sabri, Dimitrios Gounopoulos, and Hatem Rjiba. "Annual report readability and stock liquidity." Financial Markets, Institutions & Instruments 28, no. 2 (March 5, 2019): 159–86. http://dx.doi.org/10.1111/fmii.12110.
Повний текст джерелаHabib, Ahsan, and Mostafa Monzur Hasan. "Business strategies and annual report readability." Accounting & Finance 60, no. 3 (July 11, 2018): 2513–47. http://dx.doi.org/10.1111/acfi.12380.
Повний текст джерелаLo, Kin, Felipe Ramos, and Rafael Rogo. "Earnings management and annual report readability." Journal of Accounting and Economics 63, no. 1 (February 2017): 1–25. http://dx.doi.org/10.1016/j.jacceco.2016.09.002.
Повний текст джерелаДисертації з теми "Annual report readability"
Altass, Sultan Mohammad O. "Annual report readability and the audit function." Thesis, University of Leeds, 2016. http://etheses.whiterose.ac.uk/13501/.
Повний текст джерелаRjiba, Hatem. "Essays on the determinants and implications of annual report readability." Thesis, Paris Est, 2017. http://www.theses.fr/2017PESC0124.
Повний текст джерелаThis thesis comprises three separate but interconnected essays that focus on the determinants and economic implications of corporate narrative disclosure. The first essay examines the effect of annual report textual complexity on firms’ stock liquidity. Using techniques from computational linguistics, we predict and find that less readable filings are associated with lower stock liquidity. Our study provides evidence that difficult-to-read annual reports can act as a non-trivial impediment to investors’ ability to process information into useful trading signals. The findings are robust to a battery of sensitivity tests, including endogeneity, use of alternative regression techniques, and use of alternative liquidity and readability proxies.Using a large panel of U.S. public firms, the second essay presents the first evidence highlighting the relation between annual report readability and cost of equity capital. We hypothesize that complex textual reporting deters investors’ ability to process and interpret annual reports, leading to higher information risk, and thus higher cost of equity financing. Consistent with our prediction, we find that greater textual complexity is associated with higher cost of equity capital. Our results are statistically significant and economically important. We also show that disclosure tone exerts a non-trivial bearing on the cost of equity. Our findings are robust to a battery of sensitivity checks, including use of multiple estimation methods, alternative proxies of annual report readability and cost of equity capital measures, and potential endogeneity concerns. Overall, our study contributes to the research examining the relation between disclosure quality and cost of capital.The third essay investigates the effect of firms’ tax avoidance practices on the textual properties of their annual filings. Using a large sample of U.S.-listed firms, we document a positive and statistically significant relation between corporate tax avoidance and annual report textual complexity. In addition, we show that managers of tax-avoiding firms tend to hide their avoidance behavior in more ambiguous language. Our results prove to be robust to the use of numerous alternative proxies of corporate tax avoidance and annual report readability. The findings are also robust to a number of checks, including, using additional control variables, employing alternative regression methodologies, and addressing endogeneity concerns.Keywords: Narrative disclosure; Annual report readability; Disclosure tone; Information risk Stock liquidity; Cost of equity capital; Corporate tax avoidance
Collins, Scott. "Creating a Fog: Can Plain English Be Used to Mislead Investors?" Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cgu_etd/71.
Повний текст джерелаElvelind, Sofia, and Madelene Östlund. "Årsredovisningars läsbarhet relaterat till företagens finansiella prestationer samt styrelsesammansättning : en kvantitativ studie av svenska företags årsredovisningar." Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-21662.
Повний текст джерелаAim: Annual reports are one of the most important documents for information from public companies to their shareholders, readability in these documents are therefor of importance. There are incentives for managers to withhold information about poorer earnings for their own benefit. The board may also potentially affect the readability of the annual report since men and women communicate in different ways and independent board members act more objective. The aim of this final thesis is to investigate if there is a correlation between readability in annual reports based on file size and earnings, net income and proportion of independent and female board members. Method: This study was conducted by a quantitative method. Data have been collected through content analysis of annual reports from companies listed on NASDAQ OMX Stockholm Large Cap. Analysis of the data was done by a correlation matrix and two multiple regressions. Result & Conclusions: A lower proportion of independent board members and lower earnings tend to be associated with annual reports that have lower readability. Net income and proportion of female board members shows no association with readability of the annual reports. However, this study concludes that larger companies are related to annual reports that have lower readability. Suggestions for future research: For future research we suggest that more stock exchange lists are included and also more different years. It would be interesting to investigate whether similar results are found for different exchange lists and that would make a comparison possible between the exchange lists and also over time. Contribution of the thesis: This study examines the readability of annual reports issued by Swedish companies, which broadens previous studies that have primarily examined US companies. The thesis also contributes since readability in annual reports related to financial performance and board composition is further studied.
Andersson, Malin, and Marie Norrgård. "Framvagnen, en berättelse om företaget : Läsbarhetens betydelse för berättande information." Thesis, Linköpings universitet, Företagsekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-119757.
Повний текст джерелаBackground & Problem: Today, companies devote significant space in their annual reports to narrative information, which provide investors with a complete picture of the company and its operations. The narrative information enhances the documents’ decision usefulness. Investors consider the contextual information valuable even though it is lacking timeliness and objectivity. One problem with the narrative information is that companies can present their achievements and prospect in a favourable way. Because the-state-of-the-company report consists of narrative information and is a significant part of the annual report it is of importance to explore. The readability of the narrative information has been shown to influence non-professional investors’ investment decision, therefore it is of interest to explore how the readability of the-state-of-the-company report influences the investment decision. Aim: The aim is to understand how the-state-of-the-company report is used as a communication channel and to explain how the interaction between the readability of the state-of-the-company report and the level of financial news, positive or negative, influence investors’ decisions. Method: The study is based on both a qualitative and a quantitative method. We conducted semi-structured interviews to understand how the-state-of-the-company report is used as communication channel. Interviews were conducted with a project manager for the annual report and two users of the state-of-the-company report. The purpose with the interviews were to get their view of the relationship between the state-of-the-company report and the financial reporting part of the annual report, as well as the importance of the readability of and reliance on the state-of-the-company report. We have conducted an experiment on third grade business students at Linköping University to explain how the interaction between the readability of the state-of-the-company report and the level of financial news, positive or negative, influence non-professional investors’ investment decisions. Conclusion: We found that the state-of-the-company report is used to communicate a story about the company, but also to contextualize the numbers, which gives the investor a sense of why they should invest in the company. A higher readability of the-state-of-the-company report enhances the communication between the company and its investors, since all investors can comprehend the information at the same time as it subconsciously increases their reliance on the information. The experiment indicated that the readability, in combination with the level of financial news (positive or negative), has some influence on non-professional investors’ likelihood to invest and their reliance on the information. A state-of-the-company report with a higher readability consisting positive financial new should increase non-professional investors’ likelihood to invest. When the state-of-the-company report has higher readability, non-professional investors have a greater reliance on the positive financial news. If the state-of-the-company report instead has lower readability, non-professional investors have a greater reliance on the negative financial news. The readability has not the same influence on professional investors because they have a more critical perspective on the state-of-the-company report.
Ceder, Felicia, and Olivia Ahlmén. "Årsredovisningen, ett objektivt informationsdokument eller ett marknadsföringsverktyg? : En kvantitativ studie om läsbarheten i svenska börsnoterade företags årsredovisningar." Thesis, Linköpings universitet, Företagsekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-148893.
Повний текст джерелаIntroduction Nowdays the narrative parts are the majority of the annual report. The narrative parts help the reader to interpret the financial information. Thus, the readability is important for the usefulness of the annual report. Prior research has found that corporations strategically use the language as a tool to hide information and to obfuscate the reader. Purpose The purpose of this study is to explain variation in readability between Swedish listed corporations’ annual reports. Method This quantitative study is based on an eclectical and deductive approach where both theories of readability and accounting theories have formulated the hypotheses. A cross-sectional design has been used and the study's empirical data consist of secondary data, derived from annual reports. Variation in annual reports readability has been analysed by multiple linear regression. Conclusion The result shows that there is a strong positive correlation between profitability and readability, thus less profitable corporations have lower readability in their annual reports. The result also shows that there are weak differences in the annual reports' readability between different industries. Furthermore, the analysis indicates that larger companies write longer texts and thus more difficult.
Mkwinda-Nyasulu, Betty. "The Australian corporate annual reports : some factors contributing to low readability scores /." Title page, contents and abstract only, 1994. http://web4.library.adelaide.edu.au/theses/09PH/09phm6848.pdf.
Повний текст джерелаGarner, Steve A. "A Study of Firm Location to Examine Disclosures and Governance Using a Dual Approach: Quantitative Analysis Based Upon the Sarbanes-Oxley Act of 2002 and Qualitative Analysis of the Annual Report’s Management Discussion and Analysis." Thesis, University of North Texas, 2015. https://digital.library.unt.edu/ark:/67531/metadc799474/.
Повний текст джерелаLi, Wan-Ju, and 李宛儒. "Readability Analysis of Annual Report File Format." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/8g62p6.
Повний текст джерела輔仁大學
會計學系碩士班
105
The authorities and the public have increased the need for disclosure of transparency. None of the research discuss the readability analysis of different filings format. Therefore, our study will explore whether format of the U.S. company’s annual reports will affect the financial report users. In our study, we use four readability measurements to discuss the effect of the 10-K file format on readability. Our results show that the standard financial statements are more difficult to understand the content. All types of financial statements need the university education level to read financial statements. In addition, retail and wholesale industry have the higher level of readability. In other words, people who read the financial reports may easily to understand the content.
Fang, Wei-Chih, and 方韋智. "Peer Effect in Corporate Annual Report Readability." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/66073273124589768751.
Повний текст джерела輔仁大學
金融與國際企業學系金融碩士班
105
This paper reference from the annual report of US listed companies, the use the readability of the report to explore the peer effect in corporate annual report readability. The result shows there is a conspicuous negative correlativity between the readability of peers report and the company's, which is when the peer company's earnings are more readable, then the company's earnings readability will be lower. It means the company has more information advantage than the peers, and disclosure of less information can brings the benefits for the managers or company, the interest is higher than investor's discounted cost because of the less information. It also implied that the peers expose more information relative reduce the company's advantage so the cost will be lower than disclosure more information that brings the premium benefits of investor. In addition, the study found when the size of the company (debt ratio) greater or the financial statements report notes the abnormal of the location will significantly enhance (weaken) the negative impact of the peers readability to the company's readability. At the last, the study also found that the negative impact of the peers’ readability to the company earnings readability would be stronger when the subprime crisis occurred.
Частини книг з теми "Annual report readability"
Islam, Shariful. "Corporate Governance and Readability of Annual Reports." In Global Encyclopedia of Public Administration, Public Policy, and Governance, 1163–67. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-20928-9_3342.
Повний текст джерелаIslam, Md Shariful. "Corporate Governance and Readability of Annual Reports." In Global Encyclopedia of Public Administration, Public Policy, and Governance, 1–6. Cham: Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-31816-5_3342-1.
Повний текст джерелаIslam, Md Shariful. "Corporate Governance and Readability of Annual Reports." In Global Encyclopedia of Public Administration, Public Policy, and Governance, 1–6. Cham: Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-31816-5_3342-2.
Повний текст джерелаButler, Matthew, and Vlado Kešelj. "Financial Forecasting Using Character N-Gram Analysis and Readability Scores of Annual Reports." In Advances in Artificial Intelligence, 39–51. Berlin, Heidelberg: Springer Berlin Heidelberg, 2009. http://dx.doi.org/10.1007/978-3-642-01818-3_7.
Повний текст джерелаZhao, Xin, Greg Filbeck, and Ashutosh Deshmukh. "Annual Report Readability and Share Repurchases Under a Temporary Tax Holiday." In Advances in Taxation, 73–102. Emerald Publishing Limited, 2020. http://dx.doi.org/10.1108/s1058-749720200000027003.
Повний текст джерела"BUSINESS STRATEGY, EARNINGS MANAGEMENT, AND READABILITY OF NARRATIVE INFORMATION OF THE ANNUAL REPORT (EMPIRICAL STUDY ON INDONESIA LISTED COMPANIES)." In The International Conference on ASEAN 2019, 249–57. Sciendo, 2019. http://dx.doi.org/10.1515/9783110678666-033.
Повний текст джерелаТези доповідей конференцій з теми "Annual report readability"
Tarjo and Alexander Anggono. "Abusive Earnings Management and Annual Report Readability." In 4th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200305.061.
Повний текст джерелаRatna Sari, Syafira, and Arif Darmawan. "The Effect of Firm Performance on Annual Report Readability." In The International Conference on Applied Economics and Social Science. SCITEPRESS - Science and Technology Publications, 2021. http://dx.doi.org/10.5220/0010862400003255.
Повний текст джерелаCheng, Jinfeng, Jixin Zhao, Chang Xu, and Haocheng Gong. "Annual Report Readability and Earnings Management: Evidence from Chinese Listed Companies." In Proceedings of the 2018 4th International Conference on Social Science and Higher Education (ICSSHE 2018). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/icsshe-18.2018.199.
Повний текст джерелаChou, Pamyl, Paul Jehnley Chou, Ming-Fu Hsu, Te-Min Chang, Fu-Hsiang Chen, and Sin-Jin Lin. "Integrated Annual Report Readability and Dominance-based Rough Set Theory to Forecast Corporate's Operating Performance." In 2019 IEEE 8th Global Conference on Consumer Electronics (GCCE). IEEE, 2019. http://dx.doi.org/10.1109/gcce46687.2019.9015506.
Повний текст джерелаHandoko, Bambang Leo, and Agata Laras Permana Gita Prastiwi. "Financial Statement Fraud Detection using Analysis of Corporate Social Responsibility Disclosure and Annual Report Readability with Earnings Management as Moderating Variable." In ICMECG 2022: 2022 The 9th International Conference on Management of e-Commerce and e-Government. New York, NY, USA: ACM, 2022. http://dx.doi.org/10.1145/3549823.3549832.
Повний текст джерелаCutland, M., J. Sims, M. Pye, C. Rourke, K. McMullan, A. Linden, and S. Jones. "G150(P) What are we saying and what is understood?: the language & readability of child protection medical reports." In Royal College of Paediatrics and Child Health, Abstracts of the Annual Conference, 13–15 March 2018, SEC, Glasgow, Children First – Ethics, Morality and Advocacy in Childhood, The Journal of the Royal College of Paediatrics and Child Health. BMJ Publishing Group Ltd and Royal College of Paediatrics and Child Health, 2018. http://dx.doi.org/10.1136/archdischild-2018-rcpch.146.
Повний текст джерела