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Keywords: Annual report readability
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Journal Articles
Journal of Financial Reporting and Accounting (2021) 19 (5): 793–818.
Published: 18 June 2021
...Gatot Soepriyanto; Sienny Tjokroaminoto; Arfian Erma Zudana Purpose This study aims to examine the association between annual report readability and accounting irregularities in Indonesia. Using 967 firm-year observations over the 2014–2017 period, this paper unable to find evidence that annual...
