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Methodology For Measuring The Understandability Of Financial Report Messages

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  • ADELBERG, AH

Abstract

No abstract is available for this item.

Suggested Citation

  • Adelberg, Ah, 1979. "Methodology For Measuring The Understandability Of Financial Report Messages," Journal of Accounting Research, Wiley Blackwell, vol. 17(2), pages 565-592.
    • Handle: RePEc:bla:joares:v:17:y:1979:i:2:p:565-592
    DOI: http://hdl.handle.net/10.2307/2490519
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    Citations

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    Cited by:

    1. Stanley C. W. Salvary, 2005. "Accounting In Context Of Communication, Language, And Information," Finance 0511008, University Library of Munich, Germany.
    2. García-Sánchez, Isabel-María & Suárez-Fernández, Oscar & Martínez-Ferrero, Jennifer, 2019. "Female directors and impression management in sustainability reporting," International Business Review, Elsevier, vol. 28(2), pages 359-374.
    3. Plot-Vicard, Emmanuelle, 2010. "L’information diffusée par l’exploitant sur le risque nucléaire : quelle réponse aux attentes des parties prenantes ?," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/5592 edited by Richard, Jacques.
    4. Lisa Evans & Rachel Baskerville & Katariina Nara, 2015. "Colliding Worlds: Issues Relating to Language Translation in Accounting and Some Lessons from Other Disciplines," Abacus, Accounting Foundation, University of Sydney, vol. 51(1), pages 1-36, March.
    5. Min-ho Jang & Joon-hwa Rho, 2016. "IFRS adoption and financial statement readability: Korean evidence," Asia-Pacific Journal of Accounting & Economics, Taylor & Francis Journals, vol. 23(1), pages 22-42, March.

    More about this item

    Keywords

    Disclosures; Cloze readability; Narrative disclosures; Understandability of disclosures;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading
    • D82 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Asymmetric and Private Information; Mechanism Design

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