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Keywords: Broad bond rating change
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Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting (2021) 29 (2): 227–250.
Published: 11 February 2021
...Wray Bradley; Li Sun Purpose The purpose of this study is to examine the impact of proximity to broad bond rating change on annual report reading difficulty. Design/methodology/approach We use regression analysis to examine the association between proximity to broad bond rating change...
