Financial reporting readability: Managerial choices versus firm fundamentals

An implicit premise of regulators and much empirical research is that financial reporting readability (readability) substantially reflects management choices. To investigate this issue, we decompose readability into its discretionary and innate components. To validate this decomposition, we examine...

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Bibliographic details
Volume: 49
Main Author: Hesarzadeh, Reza
Bazrafshan, Ameneh
Rajabalizadeh, Javad
Format: Journal Article
Language: English
Place of publication: ABINGDON Routledge 01.10.2020
ROUTLEDGE JOURNALS, TAYLOR & FRANCIS LTD
published in: Revista española de financiación y contabilidad Vol. 49; no. 4; pp. 452 - 482
ORCID: 0000-0001-6706-3426
0000-0002-5118-022X
0000-0002-9474-9754
Data of publication: 10/01/2020
ISSN: 0210-2412
2332-0753
EISSN: 2332-0753
Discipline: Business
Subjects:
Online Access: available in Bonn?
Database: Web of Knowledge
Web of Science - Social Sciences Citation Index – 2020
Social Sciences Citation Index
Web of Science
ECONIS
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Database information Databases - DBIS