Firm performance 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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ژورنال
عنوان ژورنال: Journal of Economics, Business, & Accountancy Ventura
سال: 2020
ISSN: 2088-785X,2087-3735
DOI: 10.14414/jebav.v22i3.2097