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Keywords: SEC investigation
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Journal Articles
Journal of Financial Reporting and Accounting (2020) 18 (1): 131–145.
Published: 17 January 2020
...Christopher Demaline Purpose The paper examines the difference in the disclosure readability of SEC investigated firms and the population of firms traded in the USA. This study aims to further refine the obfuscation hypothesis and broader impression management theory. Design/methodology...
