...Tsung-Kang Chen; Yu-Shun Hung; Yijie Tseng; Kan-Yi Hsiao Purpose According to the management obfuscation hypothesis, managers have incentives to influence the audit reports’ communicative value. This study aims to examine the relationship between corporate earnings management and the readability...

...Somya Arora; Yogesh Chauhan Purpose This paper aims to explore whether financial statement readability overcomes the information disadvantage of foreign equity investors. Design/methodology/approach A comprehensive data set of Indian firms listed on the National Stock Exchange (NSE) and Bombay...

...Ruey-Ching Lin; Tsung-Kang Chen; Yi-Jie Tseng; Chih-Kai Chang Purpose The purpose of this study is to explore whether pension plan reporting readability affects earnings volatility. Moreover, as SFAS 158 requires firms to fully recognize their funded status on the balance sheet, the firms’ pension...