Earnings management and annual report readability
نویسندگان
چکیده
منابع مشابه
Annual report readability , current earnings , and earnings persistence
This paper examines the relation between annual report readability and firm performance and earnings persistence. I measure the readability of public company annual reports using the Fog index from the computational linguistics literature and the length of the document. I find that: (1) the annual reports of firms with lower earnings are harder to read (i.e., they have a higher Fog index and ar...
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The purpose of this study is to examine the possible impact of value systems on earnings management in France, Tunisia and Canada. Cultural values include power distance, uncertainty avoidance, individualism, masculinity and long-term orientation. The cross-cultural study uses the method of structural equations trough LISREL approach. The examination covers the period between 2003 and 2009. Fin...
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ژورنال
عنوان ژورنال: Journal of Accounting and Economics
سال: 2017
ISSN: 0165-4101
DOI: 10.1016/j.jacceco.2016.09.002