...Effiezal Aswadi Abdul Wahab; Iman Harymawan; Damara Ardelia Kusuma Wardani; Mohammad Nasih Purpose This study examines the relationship between the characteristics of militarily experienced directors and financial statement footnote readability. The second research question considers whether CEO...

...Iman Harymawan; Melinda Cahyaning Ratri; Eka Sari Ayuningtyas Purpose This study aims to investigate the correlation between a CEO's business background and the readability of financial statement footnotes in Indonesia. Design/methodology/approach This study utilizes a sample period spanning...

...Thomas Kim; Li Sun Purpose Using a sample of oil and gas firms in the USA, the study examines the relation between the presence of hedging and annual report readability. Design/methodology/approach The authors use regression analysis to examine the relation between the presence of hedging...

...Ming Liu; Zhefeng Liu Purpose The purpose of the study is to investigate the possible role of annual report readability in accrual anomaly, shedding light on why investors fail to incorporate accruals information in a timely and unbiased manner beyond the original naive investor fixation...

... attributes of corporate reporting, it is not yet adequately known whether or not the linguistic attributes of corporate reporting affect informational efficiency. Thus, the purpose of this paper is to examine whether corporate reporting readability (readability), as an important linguistic attribute...

... Publishing Limited 2011 Australia Manufacturing industries Narratives Disclosure Corporate narratives Content analysis Readability Discretionary narrative disclosures provide a means for companies to voluntarily report through formal or informal channels. They provide unique...