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Keywords: Informational efficiency
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Journal Articles
Journal of Accounting in Emerging Economies (2025) 15 (2): 491–516.
Published: 09 January 2025
...Javad Rajabalizadeh; Hannu Schadewitz Purpose This study investigates the impact of audit reports’ readability on informational efficiency within the Tehran Stock Exchange (TSE), emphasizing challenges in an emerging market context characterized by voluntary IFRS adoption and the absence of Big 4...
