IDEAS home Printed from https://ideas.repec.org/r/eee/riibaf/v38y2016icp509-516.html

Guiding through the Fog: Does annual report readability reveal earnings management?

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as


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. Li, Hong-Quan & Yang, Yang & Xue, Feng-Wan & Liu, Zhi-Yi, 2024. "Annual report readability and trade credit financing: Evidence from China," Research in International Business and Finance, Elsevier, vol. 69(C).
  3. 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.
  4. Vu, Lien Phuong Thi & Mai, Anh Ngoc & Nguyen, Thai Hoang & Nguyen, Tuan Hoang & Nguyen, Thuy Thanh & Bui, Quyen To, 2025. "Do narrative-related disclosures in annual reports influence corporate risk-taking? Insights from an emerging economy," International Review of Economics & Finance, Elsevier, vol. 103(C).
  5. 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.
  6. 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.
  7. 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).
  8. Moreno, Alonso, 2024. "Impression management in bilingual corporate reporting: An analysis of textual characteristics in Spanish and English," Research in International Business and Finance, Elsevier, vol. 70(PA).
  9. Katarina Valaskova & Peter Adamko & Katarina Frajtova Michalikova & Jaroslav Macek, 2021. "Quo Vadis, earnings management? Analysis of manipulation determinants in Central European environment," Oeconomia Copernicana, Institute of Economic Research, vol. 12(3), pages 631-669, September.
  10. Chune Young Chung & Amirhossein Fard & Hong Kee Sul, 2024. "The effect of corporate annual report quality on the relationship between institutional blockholder monitoring and firm's information environment," International Review of Finance, International Review of Finance Ltd., vol. 24(1), pages 139-153, March.
  11. Abu-Abbas, Bassam M. & Hassan, Mostafa K., 2024. "Readability and banks’ risk-taking behavior: Evidence from GCC," Research in International Business and Finance, Elsevier, vol. 70(PA).
  12. Li, Hong-Quan & Yang, Yang, 2024. "Can the readability of an annual report forecast negative earnings surprises?," Finance Research Letters, Elsevier, vol. 62(PA).
  13. Chen, Hua & Wang, Zhuang, 2025. "Does ESG rating disagreement affect management tone manipulation?," International Review of Financial Analysis, Elsevier, vol. 101(C).
  14. Li, Xiaoxi & Zhong, Qinger & Liu, Shasha, 2025. "Random inspections and corporate information disclosure," Pacific-Basin Finance Journal, Elsevier, vol. 90(C).
  15. 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).
  16. 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.
  17. Sinethemba Mankayi & Frank Ranganai Matenda & Mabutho Sibanda, 2023. "An Analysis of the Readability of the Chairman’s Statement in South Africa," Risks, MDPI, vol. 11(3), pages 1-15, March.
  18. 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.
  19. Paul, Samit & Sharma, Prateek, 2023. "Does earnings management affect linguistic features of MD&A disclosures?," Finance Research Letters, Elsevier, vol. 51(C).
  20. Mario Gonzalez & Raul Cruz Tadle, 2021. "Monetary Policy Press Releases: An International Comparison," Working Papers Central Bank of Chile 912, Central Bank of Chile.
  21. 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.
  22. Nguyen, Thai Hoang & Vu, Lien Phuong Thi & Mai, Anh Ngoc & Tran, Tuyen Quang, 2025. "Do narrative-related disclosures in the annual report enhance firm value? New evidence from an emerging market," International Review of Financial Analysis, Elsevier, vol. 102(C).
  23. de Souza, João Antônio Salvador & Rissatti, Jean Carlo & Rover, Suliani & Borba, José Alonso, 2019. "The linguistic complexities of narrative accounting disclosure on financial statements: An analysis based on readability characteristics," Research in International Business and Finance, Elsevier, vol. 48(C), pages 59-74.
  24. Qiu, Meng & Gu, Kai & Zhang, Zhichao & Zhang, Junrui, 2023. "Political uncertainty and financial statement readability," Research in International Business and Finance, Elsevier, vol. 66(C).
  25. Dominika Gajdosikova & Katarina Valaskova & Pavol Durana, 2022. "Earnings Management and Corporate Performance in the Scope of Firm-Specific Features," JRFM, MDPI, vol. 15(10), pages 1-18, September.
  26. Nicolás Gambetta & Laura Sierra García & María Antonia García Benau & Josefina Novejarque Civera, 2022. "The informative value of Key Audit Matters in the audit report," Documentos de Investigación 129, Universidad ORT Uruguay. Facultad de Administración y Ciencias Sociales.
  27. Yao, Yanzhen & Wei, Lu & Jing, Haozhe & Chen, Meiqi & Li, Zhan, 2024. "The impact of readability of risk disclosures in bond prospectuses on credit risk premium," Research in International Business and Finance, Elsevier, vol. 70(PA).
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.