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Keywords: Readability
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Journal Articles
Earnings management, key audit matters and audit report readability
Available to Purchase
Journal:
Pacific Accounting Review
Pacific Accounting Review (2024) 36 (3-4): 468–489.
Published: 09 September 2024
...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...
Includes: Supplementary data
Journal Articles
Does financial statement readability alleviate the informational disadvantage of foreign investors?
Available to Purchase
Journal:
Pacific Accounting Review
Pacific Accounting Review (2023) 35 (3): 432–450.
Published: 07 March 2023
...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...
Journal Articles
Does pension plan reporting readability affect earnings volatility?: Funded status and SFAS 158 perspectives
Available to Purchase
Journal:
Pacific Accounting Review
Pacific Accounting Review (2019) 31 (1): 133–158.
Published: 18 March 2019
...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...
