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Readability of Narrative Disclosures in 10-K Reports: Does Managerial Ability Matter?

Citations

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Cited by:

  1. 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).
  2. 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.
  3. Wali Ullah, G M & Luo, Juan & Yawson, Alfred, 2024. "Managerial ability and supply chain power," Journal of Contemporary Accounting and Economics, Elsevier, vol. 20(2).
  4. Md. Mustafizur Rahaman & Md. Borhan Uddin Bhuiyan, 2025. "Audit report lag and key audit matters in Australia," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 22(2), pages 532-554, June.
  5. Sau Yu Ong & Robyn Moroney & Xinning Xiao, 2022. "How do key audit matter characteristics combine to impact financial statement understandability?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(1), pages 805-835, March.
  6. Bui, Dien Giau & Chen, Yehning & Chen, Yan-Shing & Lin, Chih-Yung, 2023. "Managerial ability and financial statement disaggregation decisions," Journal of Empirical Finance, Elsevier, vol. 74(C).
  7. Kabir, Muhammad & Rahman, Dewan & Jamil, Taher, 2024. "Torn between two debt types? The role of managerial ability in a firmʼs choice between bank loans and public debt," Journal of Banking & Finance, Elsevier, vol. 164(C).
  8. Hasan, Mostafa Monzur & Hossain, Ashrafee & Hossain, Takdir, 2023. "CEO inside debt holdings and credit ratings," Journal of Contemporary Accounting and Economics, Elsevier, vol. 19(1).
  9. Jang, Soomi & Choi, Heeick & Kim, Hyungtae, 2024. "Managerial ability and cost of equity capital," Advances in accounting, Elsevier, vol. 65(C).
  10. Abukari, Kobana & Dutta, Shantanu & Li, Chen & Tang, Songlian & Zhu, Pengcheng, 2024. "Corporate communication and likelihood of data breaches," International Review of Economics & Finance, Elsevier, vol. 94(C).
  11. Puspita Ghaniy Anggraini & Mahfud Sholihin, 2023. "What do we know about managerial ability? A systematic literature review," Management Review Quarterly, Springer, vol. 73(1), pages 1-30, February.
  12. Souad Lajili Jarjir & Martin Lebelle & Syrine Sassi, 2022. "The effect of issuance documentation disclosure and readability on liquidity: Evidence from green bonds," Post-Print hal-03428710, HAL.
  13. Robert Kim, 2023. "Do more able managers provide better non‐GAAP earnings?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 1983-2012, June.
  14. Iatridis, George Emmanuel & Pappas, Kostas & Walker, Martin, 2022. "Narrative disclosure quality and the timeliness of goodwill impairments," The British Accounting Review, Elsevier, vol. 54(2).
  15. 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.
  16. 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).
  17. Mushtaq, Rizwan & Gull, Ammar Ali & Shahab, Yasir & Derouiche, Imen, 2022. "Do financial performance indicators predict 10-K text sentiments? An application of artificial intelligence," Research in International Business and Finance, Elsevier, vol. 61(C).
  18. Jang, Soomi & Choi, Heeick & Kovacs, Tunde & Autore, Don M., 2023. "Managerial ability and analysts’ stock recommendations," Finance Research Letters, Elsevier, vol. 58(PB).
  19. 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).
  20. James, Hui Liang & Ngo, Thanh & Wang, Hongxia, 2023. "The impact of more able managers on corporate trade credit," Journal of Behavioral and Experimental Finance, Elsevier, vol. 40(C).
  21. Luo, Le & Zhang, Junru & Zheng, Chen, 2025. "Carbon management ability and climate risk exposure: An international investigation," Journal of Banking & Finance, Elsevier, vol. 173(C).
  22. 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).
  23. 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.
  24. Nguyen, Minh Nhat & Tran, Dung Viet & Nguyen, Van, 2024. "Do banks with more able managers get better funding costs?," Finance Research Letters, Elsevier, vol. 61(C).
  25. 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.
  26. Oradi, Javad & Hesarzadeh, Reza & E-Vahdati, Sahar & Nadeem, Muhammad, 2024. "CEO succession origin and annual reports readability," The British Accounting Review, Elsevier, vol. 56(6).
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