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Earnings management and annual report readability

Citations

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Cited by:

  1. Mousa, Gehan A. & Elamir, Elsayed A.H. & Hussainey, Khaled, 2022. "The effect of annual report narratives on the cost of capital in the Middle East and North Africa: A machine learning approach," Research in International Business and Finance, Elsevier, vol. 62(C).
  2. Cano-Rodríguez, Manuel & Moreno, Alonso, 2026. "Religion and the readability of textual financial disclosures," Research in International Business and Finance, Elsevier, vol. 81(C).
  3. Puwanenthiren, Premkanth & Azam, Md Saiful & Jahangir Ali, Muhammad & Nadarajah, Sivathaasan, 2024. "Does annual report readability influence the design of SEOs?," International Review of Economics & Finance, Elsevier, vol. 93(PA), pages 970-984.
  4. Khadija S. Almaghrabi, 2025. "Climate Change Exposure and the Readability of Narrative Disclosures in Annual Reports," Sustainability, MDPI, vol. 17(11), pages 1-18, June.
  5. Oz, Seda, 2024. "The impact of terrorist attacks and mass shootings on earnings management," The British Accounting Review, Elsevier, vol. 56(3).
  6. Balachandran, Balasingham & Faff, Robert W. & Minnick, Kristina & Shams, Syed, 2025. "Does the readability of target firms' annual reports matter to bidders?," International Review of Financial Analysis, Elsevier, vol. 105(C).
  7. Nicolás Gambetta & Laura Sierra‐García & María Antonia García‐Benau & Josefina Novejarque‐Civera, 2023. "The Informative Value of Key Audit Matters in the Audit Report: Understanding the Impact of the Audit Firm and KAM Type," Australian Accounting Review, CPA Australia, vol. 33(2), pages 114-134, June.
  8. Doron Reichmann & Rouven Möller & Tobias Hertel, 2022. "Nothing but good intentions: the search for equity and stock price crash risk," Journal of Business Economics, Springer, vol. 92(9), pages 1455-1489, November.
  9. Alexandre Garel & Jose Martin-Flores & Arthur Petit-Romec & Ayesha Scott, 2021. "Institutional investor distraction and earnings management," Post-Print hal-03096196, HAL.
  10. Lebelle, Martin & Lajili Jarjir, Souad & Sassi, Syrine, 2022. "The effect of issuance documentation disclosure and readability on liquidity: Evidence from green bonds," Global Finance Journal, Elsevier, vol. 51(C).
  11. Rehana Anwar & Jaleel A. Malik, 2020. "When Does Corporate Social Responsibility Disclosure Affect Investment Efficiency? A New Answer to an Old Question," SAGE Open, , vol. 10(2), pages 21582440209, June.
  12. Huang, Xin & Huang, Hao & Yuan, Liang, 2024. "Do firms incur financial restatements? A recognition study based on textual features of key audit matters reports," International Review of Financial Analysis, Elsevier, vol. 96(PA).
  13. Ruan, Lei & Li, Jianing & Huang, Siqi, 2024. "News or noise? ESG disclosure and stock price synchronicity," International Review of Financial Analysis, Elsevier, vol. 95(PB).
  14. Pinto, Inês & Morais, Ana Isabel & Quick, Reiner, 2020. "The impact of the precision of accounting standards on the expanded auditor’s report in the European Union," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 40(C).
  15. Ha Thanh Nguyen & Balachandran Muniandy & Darren Henry, 2024. "Adjustment speed of capital structure: A literature survey of empirical research," Australian Journal of Management, Australian School of Business, vol. 49(3), pages 448-477, August.
  16. Suwarno, 2019. "The Effect of Earnings Management and Earnings Persistence on Earnings Response Coefficient: Evidence from Indonesia," Journal of Social Science Studies, Macrothink Institute, vol. 6(1), pages 59-67, January.
  17. Boone, Jeff & Hao, Jie & Linthicum, Cheryl & Pham, Viet, 2024. "Impression management strategy — The relationship between accounting narrative thematic bias and financial graph distortion," The British Accounting Review, Elsevier, vol. 56(4).
  18. Hossain, Amir & Bose, Sudipta & Shamsuddin, Abul, 2025. "Do integrated report readability and tone convey value relevant information? International evidence," Journal of Contemporary Accounting and Economics, Elsevier, vol. 21(3).
  19. Zhang, Jian & Qiao, Jun & Wu, Wenruo & Sheng, Yan & Su, Jingqi, 2023. "Public attention and analyst visits: Evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 79(C).
  20. Moula, Zoe & Aithal, Supritha & Karkou, Vicky & Powell, Joanne, 2020. "A systematic review of child-focused outcomes and assessments of arts therapies delivered in primary mainstream schools," Children and Youth Services Review, Elsevier, vol. 112(C).
  21. Elmawazini, Khaled & Galariotis, Emilios & Hossain, Ashrafee T. & Rjiba, Hatem, 2024. "Federal judge ideology and real earnings management," International Review of Financial Analysis, Elsevier, vol. 92(C).
  22. Smith, Kecia Williams, 2023. "Tell Me More: A content analysis of expanded auditor reporting in the United Kingdom," Accounting, Organizations and Society, Elsevier, vol. 108(C).
  23. Drago, Carlo & Ginesti, Gianluca & Pongelli, Claudia & Sciascia, Salvatore, 2018. "Reporting strategies: What makes family firms beat around the bush? Family-related antecedents of annual report readability," Journal of Family Business Strategy, Elsevier, vol. 9(2), pages 142-150.
  24. Vismaya Gangadharan & Lakshmi Padmakumari, 2024. "Fogging the firm performance: an empirical examination of the annual report readability in India," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(2), pages 211-226, June.
  25. Kalelkar, Rachana & Xu, Hongkang & Nguyen, Duong & Chen, Zheng, 2024. "Generalist CEOs and the readability of the 10-K report," Advances in accounting, Elsevier, vol. 65(C).
  26. Bertomeu, Jeremy, 2023. "Managers’ choice of disclosure complexity," Journal of Accounting and Economics, Elsevier, vol. 76(2).
  27. Aktas, Nihat & de Bodt, Eric & Dogan, Can Deniz, 2025. "Do investor reactions to merger announcements shape the writing of SEC filings?," The British Accounting Review, Elsevier, vol. 57(3).
  28. Huosong Xia & Juan Weng & Sabri Boubaker & Zuopeng Zhang & Sajjad M. Jasimuddin, 2024. "Correction to: Cross-influence of information and risk effects on the IPO market: exploring risk disclosure with a machine learning approach," Annals of Operations Research, Springer, vol. 332(1), pages 1289-1289, January.
  29. Iman Harymawan & Fajar Kristanto Gautama Putra & Tanaya Devi Kemala Agni & Khairul Anuar Kamarudin, 2020. "Sustainability Report Practices in Indonesia: Context, Policy, and Readability," International Journal of Energy Economics and Policy, Econjournals, vol. 10(3), pages 438-443.
  30. Julien Maux & Nadia Smaili, 2024. "CEO narcissism, board of directors and disclosure quality: evidence from the readability of CEO letter," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(3), pages 341-358, September.
  31. Ye, Yongwei & Zeng, Lin & Tao, Yunqing & Yun, Feng, 2023. "Tax authority monitoring and corporate information disclosure quality in China," International Review of Financial Analysis, Elsevier, vol. 90(C).
  32. Danny Lesmy & Lev Muchnik & Yevgeny Mugerman, 2025. "Lost in the fog: growing complexity in financial reporting—a comparative study," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 12(1), pages 1-10, December.
  33. Huang, Pingping & Jiao, Yuehua & Li, Sihai, 2022. "Impact of internal control quality on the information content of social responsibility reports: A study based on text similarity—Evidence from China," International Journal of Accounting Information Systems, Elsevier, vol. 45(C).
  34. Hao-Chang Sung, 2025. "Multiperiod managerial contracts with clawback provisions," Review of Quantitative Finance and Accounting, Springer, vol. 64(2), pages 899-940, February.
  35. Pradhan, Rudra P. & Samarakoon, S.M.R.K. & Wijesinghe, B.A.C.H. & Maradana, Rana P., 2025. "Clear or confusing? How financial report readability and tone are associated with dividend payouts in Indian corporations," The Quarterly Review of Economics and Finance, Elsevier, vol. 104(C).
  36. Dong Zheng & Rajib Ali & Zhao Feifei & Muhammad Shaique, 2025. "Does corporate governance mechanism deter earnings management and enhance readability of annual reports?," PLOS ONE, Public Library of Science, vol. 20(2), pages 1-21, February.
  37. Lin, Sin-Jin & Zeng, Jhih-Hong & Chang, Te-Min & Hsu, Ming-Fu, 2024. "Linguistic complexity consideration for advanced risk decision making and handling," Research in International Business and Finance, Elsevier, vol. 69(C).
  38. Wang, Teng-Shih & Lin, Yi-Mien & Werner, Edward M. & Chang, Hsihui, 2018. "The relationship between external financing activities and earnings management: Evidence from enterprise risk management," International Review of Economics & Finance, Elsevier, vol. 58(C), pages 312-329.
  39. Rjiba, Hatem & Saadi, Samir & Boubaker, Sabri & Ding, Xiaoya (Sara), 2021. "Annual report readability and the cost of equity capital," Journal of Corporate Finance, Elsevier, vol. 67(C).
  40. Chris Magnis & Skilodimou Louiza, 2024. "The impact of corporate governance mechanisms on earnings quality during the COVID-19 Pandemic. Evidence from the UK," Bulletin of Applied Economics, Risk Market Journals, vol. 11(1), pages 1-14.
  41. Yaoyao Liu & Jie Han, 2025. "Climate Risk Disclosure and Financial Analysts’ Forecasts: Evidence from China," Sustainability, MDPI, vol. 17(7), pages 1-23, April.
  42. Kiridaran Kanagaretnam & Wen Li & Guifeng Shi & Zejiang Zhou, 2025. "Ambiguity of tone in annual reports and bank risk taking," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 65(1), pages 935-970, March.
  43. Galdi, Fernando Caio & Johnson, E. Scott, 2021. "Accounting for inventory costs and real earnings management behavior," Advances in accounting, Elsevier, vol. 53(C).
  44. Ahsan Habib & Mostafa Monzur Hasan, 2020. "Business strategies and annual report readability," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(3), pages 2513-2547, September.
  45. Liu, Beibei & Li, Tingting & Li, Chuntao & Zhao, Yi, 2025. "Regional integrity and corporate investment efficiency," Journal of Economic Behavior & Organization, Elsevier, vol. 237(C).
  46. Hou, Chenxue & Wang, Qijian, 2023. "CSRC oral communication and corporate disclosure," Journal of Corporate Finance, Elsevier, vol. 79(C).
  47. Zhu, Hanbin & Ge, Yiyun, 2025. "Fund social network and MD&A disclosure quality," International Review of Financial Analysis, Elsevier, vol. 102(C).
  48. Kanagaretnam, Kiridaran & Mawani, Amin & Shi, Guifeng & Zhou, Zejiang, 2020. "Impact of social capital on tone ambiguity in banks’ 10-K filings," Journal of Behavioral and Experimental Finance, Elsevier, vol. 28(C).
  49. Wei Cao & Martina Linnenluecke & Jinfang Tian & Rui Xue & Huan Yang, 2023. "How does investor attention affect energy firms' managerial opportunistic behavior? New evidence from China," Business Strategy and the Environment, Wiley Blackwell, vol. 32(7), pages 5025-5043, November.
  50. Chanchal Chatterjee, 2025. "Earnings management and financial reports’ readability: moderating role of audit quality, cash holding, and ownership pattern," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 22(2), pages 425-439, June.
  51. Zhang, Yan & Li, Xiang & Huang, Qiyu & Mu, Xiangning, 2025. "The blur phraseology in ESG reports and firm value: textual analysis evidence from Chinese listed companies," Economic Analysis and Policy, Elsevier, vol. 87(C), pages 281-296.
  52. Vismaya Gangadharan & Lakshmi Padmakumari & Vijayalakshmi C. Balasubramaniam, 2025. "Assessing the Efficacy of Corporate Disclosures in Fulfilling Stakeholders’ Information Needs: A Thematic Analysis," Journal of Emerging Market Finance, Institute for Financial Management and Research, vol. 24(2), pages 243-268, June.
  53. Ekaete Efretuei & Kemi Yekini, 2025. "Clarity and Conciseness of Financial Narrative Disclosures: Does the Practice Statement Matter?," Abacus, Accounting Foundation, University of Sydney, vol. 61(4), pages 1110-1144, December.
  54. Yiying Wang & Derek D. Wang & Rongxuan Liu, 2025. "Impact of Digital Technology Adoption on the Similarity of Sustainability Reports," Sustainability, MDPI, vol. 17(8), pages 1-24, April.
  55. Xiaosan Zhang & Qingquan Jiang & Javier Cifuentes‐Faura & Xiaojie Hu & Yuyan Li, 2025. "Do tax incentives matter in promoting corporate ESG performance toward sustainable development?," Business Strategy and the Environment, Wiley Blackwell, vol. 34(1), pages 57-69, January.
  56. Le Wang & Xiaoyan Chen & Xing Li & Gaoliang Tian, 2021. "MD&A readability, auditor characteristics, and audit fees," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(4), pages 5025-5050, December.
  57. Xu, Qiao & Fernando, Guy D. & Tam, Kinsun, 2018. "Executive age and the readability of financial reports," Advances in accounting, Elsevier, vol. 43(C), pages 70-81.
  58. Konstantin Ignatov & Markus Rudolf, 2023. "Sentimental Sustainability: Does What Companies Say Tell More Than What Companies Do?," Financial Markets, Institutions & Instruments, John Wiley & Sons, vol. 32(4), pages 221-252, November.
  59. Ling Tuo & Yu (Tony) Zhang & Zhenfeng Liu & Ruixue Du, 2019. "Business Education of CEO-CFO and Annual Report Readability," Review of Economics & Finance, Better Advances Press, Canada, vol. 17, pages 16-34, August.
  60. Doshi, Hitesh & Patel, Saurin & Ramani, Srikanth & Sooy, Matthew, 2023. "Uncertain tone, asset volatility and credit default swap spreads," Journal of Contemporary Accounting and Economics, Elsevier, vol. 19(3).
  61. Kong, Dongmin & Shi, Lu & Zhang, Fan, 2021. "Explain or conceal? Causal language intensity in annual report and stock price crash risk," Economic Modelling, Elsevier, vol. 94(C), pages 715-725.
  62. Bangqi Ren & Sheng Yao, 2024. "Earnings management and readability of CSR report: Evidence from China," PLOS ONE, Public Library of Science, vol. 19(4), pages 1-26, April.
  63. Sun, Li & Johnson, Grace & Bradley, Wray, 2022. "CEO power and annual report reading difficulty," Journal of Contemporary Accounting and Economics, Elsevier, vol. 18(2).
  64. Chen, Tsung-Kang & Tseng, Yijie & Hao, Yun, 2025. "Readability of asset securitization reporting and bank holding company’s credit risk," The Quarterly Review of Economics and Finance, Elsevier, vol. 103(C).
  65. Sabri Boubaker & Dimitrios Gounopoulos & Hatem Rjiba, 2019. "Annual report readability and stock liquidity," Financial Markets, Institutions & Instruments, John Wiley & Sons, vol. 28(2), pages 159-186, May.
  66. Xin Cheng & Dan Palmon & Yinan Yang & Cheng Yin, 2023. "Strategic Earnings Announcement Timing and Fraud Detection," Journal of Business Ethics, Springer, vol. 182(3), pages 851-874, January.
  67. Hasan, Mostafa Monzur & Habib, Ahsan, 2020. "Readability of narrative disclosures, and corporate liquidity and payout policies," International Review of Financial Analysis, Elsevier, vol. 68(C).
  68. Ming-Fu Hsu & Chingho Chang & Jhih‐Hong Zeng, 2022. "Automated text mining process for corporate risk analysis and management," Risk Management, Palgrave Macmillan, vol. 24(4), pages 386-419, December.
  69. Banerjee, Pradip & Dutta, Shantanu & Zhu, Pengcheng, 2021. "Multidimensionality of text based financial constraints and working capital management," International Review of Financial Analysis, Elsevier, vol. 77(C).
  70. Xiangan Ding & Ying Qu & Mohsin Shahzad, 2019. "The Impact of Environmental Administrative Penalties on the Disclosure of Environmental Information," Sustainability, MDPI, vol. 11(20), pages 1-24, October.
  71. Li, Xiaoxi & Zhong, Qinger & Liu, Shasha, 2025. "Random inspections and corporate information disclosure," Pacific-Basin Finance Journal, Elsevier, vol. 90(C).
  72. Nadia Smaili & Paulina Arroyo, 2019. "Categorization of Whistleblowers Using the Whistleblowing Triangle," Journal of Business Ethics, Springer, vol. 157(1), pages 95-117, June.
  73. Zhu, Liyi & Sun, Qian & Zhang, Wenyu & Sun, Jian & Zheng, Lidong, 2025. "Supervision of not-for-profit minority institutional shareholder and annual report readability: Evidence from a quasi-natural experiment☆," Journal of Contemporary Accounting and Economics, Elsevier, vol. 21(2).
  74. Gutiérrez‐Ponce Herenia & Chamizo González Julián & Manar Moffadi Awad Al‐mohareb, 2024. "Does corporate governance influence readability of the report by the chairman of the board of directors? The case of Jordanian listed companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(4), pages 3535-3550, July.
  75. Chen, Chen & Hanlon, Dean & Khedmati, Mehdi & Wake, James, 2023. "Annual report readability and equity mispricing," Journal of Contemporary Accounting and Economics, Elsevier, vol. 19(3).
  76. Wang, Xiaoqiong & Wei, Siqi, 2021. "Does the investment horizon of institutional investors matter for stock liquidity?," International Review of Financial Analysis, Elsevier, vol. 74(C).
  77. Mingqiang, Xing & Lili, Qi & Dan, Hu & Mingwei, Gao, 2024. "Management short-sighted behavior and enterprise ESG performance — Evidence from listed companies in China," Finance Research Letters, Elsevier, vol. 68(C).
  78. Chychyla, Roman & Leone, Andrew J. & Minutti-Meza, Miguel, 2019. "Complexity of financial reporting standards and accounting expertise," Journal of Accounting and Economics, Elsevier, vol. 67(1), pages 226-253.
  79. Chen, Xin & Park, June Woo & Tsang, Albert & Xin, Yingying, 2025. "CEO left-handedness and readability," International Review of Financial Analysis, Elsevier, vol. 105(C).
  80. S. M. R. K. Samarakoon & R. K. Mishra & Rudra P. Pradhan & Manju Jayakumar & Tapan P. Bagchi, 2025. "Annual report readability, ESG disclosure, and risk perspectives of Indian firms: the mediating role of corporate governance and earnings management," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 22(3), pages 678-705, September.
  81. Al Mamun, Md & Balachandran, Balasingham & Duong, Huu Nhan, 2020. "Powerful CEOs and stock price crash risk," Journal of Corporate Finance, Elsevier, vol. 62(C).
  82. Akhilesh Bajaj & Lori N. K. Leonard & Li Sun & Zhenze Xing, 2023. "Corporate social responsibility and annual report reading difficulty," Review of Quantitative Finance and Accounting, Springer, vol. 60(4), pages 1393-1428, May.
  83. Zhichao Zhang & Fangjun Wang, 2023. "Managerial short‐termism and financial statement comparability," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(5), pages 5027-5067, December.
  84. Ming-Fu Hsu & Ying-Shao Hsin & Fu-Jiing Shiue, 2022. "Business analytics for corporate risk management and performance improvement," Annals of Operations Research, Springer, vol. 315(2), pages 629-669, August.
  85. Jie He & Kam C. Chan, 2023. "Does short sales deregulation affect qualitative information disclosure?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(S1), pages 1351-1380, April.
  86. Hundt Steffen & Horsch Andreas, 2018. "The Effects of Sanctions on the Lending Policy and the Value of International Banks: the Case of Iran," Review of Middle East Economics and Finance, De Gruyter, vol. 14(3), pages 1-13, December.
  87. Christofer Adrian & Ka Wai (Stanley) Choi & Mukesh Garg & Cameron Truong, 2022. "Winning the Australasian Reporting Awards: An analysis of accounting and economic outcomes," Australian Journal of Management, Australian School of Business, vol. 47(4), pages 630-663, November.
  88. Sang Jun Cho & Changhwan Choi & Chune Young Chung, 2024. "Firm information and risk: Evidence from the role of 10‐K report readability," Bulletin of Economic Research, Wiley Blackwell, vol. 76(2), pages 488-507, April.
  89. Caleb Rawson & Stephen P. Rowe, 2024. "The power of not trading: Evidence from index fund ownership," Review of Accounting Studies, Springer, vol. 29(1), pages 388-422, March.
  90. Ma, Yan & Mao, Qian & Hu, Nan, 2024. "To protect or to hide-an investigation on corporate redacted disclosure motives under new FAST act regulation," Emerging Markets Review, Elsevier, vol. 60(C).
  91. Sweta Tiwari & Chanchal Chatterjee, 2025. "Annual report readability and earnings management of financial distressed firms: the moderating role of ownership concentration in India," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 22(2), pages 409-424, June.
  92. Li, Jing & Li, Nan & Xia, Tongshui & Guo, Jinjin, 2023. "Textual analysis and detection of financial fraud: Evidence from Chinese manufacturing firms," Economic Modelling, Elsevier, vol. 126(C).
  93. Chai, Shanglei & Zhou, Qianqian & Ji, Qiang & Liu, Zuankuo & Liu, Changyu & Chu, Wenjun, 2025. "Inhibition or inducement? The impact of carbon emissions trading scheme (ETS) on corporate earnings management from the perspective of public pressure," International Review of Financial Analysis, Elsevier, vol. 101(C).
  94. Garel, Alexandre & Martin-Flores, Jose M. & Petit-Romec, Arthur & Scott, Ayesha, 2021. "Institutional investor distraction and earnings management," Journal of Corporate Finance, Elsevier, vol. 66(C).
  95. Nikolaj Niebuhr Lambertsen, 2024. "Manipulation and obfuscation of financial reports," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 51(1-2), pages 276-296, January.
  96. Shimamura, Takuya & Tanaka, Yoshitaka & Managi, Shunsuke, 2025. "Evaluating the impact of report readability on ESG scores: A generative AI approach," International Review of Financial Analysis, Elsevier, vol. 101(C).
  97. Thomas A. Gilliam & Frank Heflin & Jeffrey S. Paterson, 2025. "Revenue management through order backlog manipulations," Review of Quantitative Finance and Accounting, Springer, vol. 65(3), pages 1067-1096, October.
  98. Ya-Guang Du & Shu Li & Nan-Ting Kuo & Dan Li, 2025. "Does the annual report readability improve corporate R&D investment? Evidence from China," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 22(2), pages 440-460, June.
  99. Paul, Samit & Sharma, Prateek, 2023. "Does earnings management affect linguistic features of MD&A disclosures?," Finance Research Letters, Elsevier, vol. 51(C).
  100. Zeng, Xiao & Xin, Yingying & Xiang, Kai, 2025. "The spillover effect of customer annual report tone on supplier ESG decisions," International Review of Financial Analysis, Elsevier, vol. 107(C).
  101. Shuyu Zhang & Xuanyu Zhou & Huifeng Pan & Junyi Jia, 2019. "Cryptocurrency, confirmatory bias and news readability – evidence from the largest Chinese cryptocurrency exchange," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 58(5), pages 1445-1468, March.
  102. Dang, Man & Puwanenthiren, Premkanth & Jones, Edward & Nguyen, Thieu Quang & Vo, Xuan Vinh & Nadarajah, Sivathaasan, 2022. "Strategic archetypes, credit ratings, and cost of debt," Economic Modelling, Elsevier, vol. 114(C).
  103. Somya Arora & Yogesh Chauhan, 2025. "Does founder ownership impact the readability of financial reports?," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 22(4), pages 849-861, December.
  104. Zhishuo Zhang & Xinran Liu & Huayong Niu, 2023. "Financial crisis early warning of Chinese listed companies based on MD&A text-linguistic feature indicators," PLOS ONE, Public Library of Science, vol. 18(9), pages 1-23, September.
  105. Yuanxing Wan & Ziyue Wang & Jinrui Chen & Yuting Jiang, 2025. "The impact of the recognition of high-tech enterprise on R&D disclosure," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 12(1), pages 1-15, December.
  106. Dewan Rahman & Barry Oliver, 2022. "The readability of 10-K reports and insider trading profitability," Australian Journal of Management, Australian School of Business, vol. 47(3), pages 558-578, August.
  107. Abongeh A. Tunyi & Tanveer Hussain & Geofry Areneke & Jacob Agyemang, 2026. "Co‐opted Boards and the Obfuscation of Financial Reports," Abacus, Accounting Foundation, University of Sydney, vol. 62(1), pages 233-272, March.
  108. Li, Na & Shi, Guifeng & Guo, Ping & Wu, Yanqin & Zhuo, Weijia, 2025. "Does mandatory operating information disclosure affect corporate earnings management? Evidence from China," Economic Analysis and Policy, Elsevier, vol. 85(C), pages 768-790.
  109. Jia, Jing & Li, Zhongtian, 2022. "Risk management committees and readability of risk management disclosure," Journal of Contemporary Accounting and Economics, Elsevier, vol. 18(3).
  110. Ibrahim El-Sayed Ebaid, 2023. "IFRS adoption and the readability of corporate annual reports: evidence from an emerging market," Future Business Journal, Springer, vol. 9(1), pages 1-12, December.
  111. Yang Bao & Bin Ke & Bin Li & Y. Julia Yu & Jie Zhang, 2020. "Detecting Accounting Fraud in Publicly Traded U.S. Firms Using a Machine Learning Approach," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 58(1), pages 199-235, March.
  112. Yanqi Sun & Jenny Jing Wang & Kevin Tairan Huang, 2022. "Does IFRS and GRI adoption impact the understandability of corporate reports by Chinese listed companies?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(2), pages 2879-2904, June.
  113. Leye Li & Louise Yi Lu & Yi Wang & Yangxin Yu, 2023. "Workforce diversity and financial statement readability," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(S1), pages 1599-1631, April.
  114. Aghamolla, Cyrus & Smith, Kevin, 2023. "Strategic complexity in disclosure," Journal of Accounting and Economics, Elsevier, vol. 76(2).
  115. Elshandidy, Tamer & Kamel, Hany, 2024. "Tone of narrative disclosures and earnings management: UK evidence," Advances in accounting, Elsevier, vol. 64(C).
  116. Aditya Aji Prabhawa & Iman Harymawan, 2022. "Readability of Financial Footnotes, Audit Fees, and Risk Management Committee," Risks, MDPI, vol. 10(9), pages 1-21, August.
  117. Pang, Xin & Wang, Kemin & Zhou, Lin, 2024. "When they say ‘not affected’, what do they mean? Evidence from trade disputes," Pacific-Basin Finance Journal, Elsevier, vol. 84(C).
  118. Majeed, Muhammad Ansar & Yan, Chao & Zhong, Huijie, 2022. "Do firms manipulate earnings after winning public-private partnership bids? Evidence from China," Emerging Markets Review, Elsevier, vol. 51(PB).
  119. Blankespoor, Elizabeth & deHaan, Ed & Marinovic, Iván, 2020. "Disclosure processing costs, investors’ information choice, and equity market outcomes: A review," Journal of Accounting and Economics, Elsevier, vol. 70(2).
  120. Panta, Humnath & Panta, Ayush, 2023. "Organizational capital and readability of financial reports," Finance Research Letters, Elsevier, vol. 55(PA).
  121. deHaan, Ed & Song, Yang & Xie, Chloe & Zhu, Christina, 2021. "Obfuscation in mutual funds," Journal of Accounting and Economics, Elsevier, vol. 72(2).
  122. Bao Quan Lock & Ei Yet Chu & Saw Imm Song & Lian Yin Lee, 2019. "Exchange Rate Movements, Earnings Management and Stock Returns in Malaysia," Capital Markets Review, Malaysian Finance Association, vol. 27(1), pages 53-68.
  123. Vo, Nguyen Ngoc Thao & Nguyen, Thai Vu Hong & Phan, Duc Hong Thi, 2022. "Earnings management and bank risk-taking behavior in Asia-Pacific region," Research in International Business and Finance, Elsevier, vol. 63(C).
  124. Wruck, Karen H. & Wu, YiLin, 2021. "The relation between CEO equity incentives and the quality of accounting disclosures: New evidence," Journal of Corporate Finance, Elsevier, vol. 67(C).
  125. May Huaxi Zhang & Stanley Iat-Meng Ko & Andreas Karathanasopoulos & Chia Chun Lo, 2022. "A two-step quantile regression method for discretionary accounting," Review of Quantitative Finance and Accounting, Springer, vol. 59(1), pages 1-22, July.
  126. Chen, Wen & Li, Xing & Wu, Haibin & Zhang, Liandong, 2024. "The impact of managerial myopia on cybersecurity: Evidence from data breaches," Journal of Banking & Finance, Elsevier, vol. 166(C).
  127. Fangfang Hou, 2025. "Foreign capital exposure and firms’ financial reporting behavior: international evidence from equity market openings," Review of Quantitative Finance and Accounting, Springer, vol. 64(2), pages 621-662, February.
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