Credit default swap spreads and annual report readability
Sign Up to like & getrecommendations! Published in 2018 at "Review of Quantitative Finance and Accounting"
DOI: 10.1007/s11156-017-0639-8
Abstract: This paper investigates whether annual report readability matters to CDS market participants and how it affects their evaluation on a firm’s credit risk, as measured by CDS spreads. We find that the less readable the… read more here.
Keywords: cds spreads; credit; annual report; report readability ... See more keywords
Annual report readability and corporate agency costs
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DOI: 10.1016/j.cjar.2018.04.001
Abstract: Abstract Annual reports are the main sources of information for outside investors’ investment decisions and enable shareholders to supervise the management. Difficulties with the readability of these reports may therefore have serious consequences. Using 19,221… read more here.
Keywords: report readability; readability; annual report; agency costs ... See more keywords
Annual report readability and accounting irregularities: evidence from public listed companies in Indonesia
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DOI: 10.1108/jfra-01-2020-0006
Abstract: Purpose This study aims to examine the association between annual report readability and accounting irregularities in Indonesia. Using 967 firm-year observations over the 2014–2017 period, this paper unable to find evidence that annual report readability… read more here.
Keywords: accounting irregularities; report readability; readability; annual report ... See more keywords
Financial report readability and audit fees: a simultaneous equation approach
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DOI: 10.1108/maj-02-2019-2177
Abstract: Purpose This paper aims to investigate whether audit fees and financial report readability are bi-directionally related. Design/methodology/approach The authors test their hypotheses with empirical data. Specifically, they adopt a two-stage simultaneous equation regression model to… read more here.
Keywords: audit; audit fees; report readability; financial report ... See more keywords