Keywords: Incomplete revelation hypothesis
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Journal Articles
Managerial Finance (2026) 52 (10): 1698–1720.
Published: 05 August 2026
... to a decrease in financial statement readability. In contrast, an increase in financial stress is associated with an increase in readability. Managers make statements less readable during macro uncertainty to reduce the transmission of unfavourable news to investors (Incomplete revelation hypothesis), while...

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