... textual analysis to define the main drivers in managing complexity focusing on the comparison among MCO and SCO clubs. We also applied the main indexes of readability to complete evidence in managing complexity. We used the lens of Vatankhah et al. (2023). Findings We contribute to existing...

... The sample consists of 1,445 firm-year observations from 2010 to 2021. CEO overconfidence (CEOOC) is evaluated using an investment-based index, specifically capital expenditures. Financial reporting complexity (Complexity) is measured through textual features, particularly three readability...

... users' commentaries, BMB issued the second edition of SRG (SRG 2.0) in 2018. Given the major amendments in CSRR regulatory guidelines, there is a need to analyze the readability of CSRR in light of the new guide and to investigate the combined effects of SRG 2.0 and the assurance of CSR information...