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A Research Note on Understandability, Readability and Translatability of IFRS · Study

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PreprintA Research Note on Understandability, Readability and Translatability of IFRS

Rachel F. Baskerville2014

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A Research Note on Understandability, Readability and Translatability of IFRS

Rachel F. Baskerville · Huw Rhys

19 citations·0/0 files stored·SSRN Electronic Journal

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Accounting Education and Careers

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References

1992Genre Analysis: English in Academic and Research Settings 2008Annual report readability, current earnings, and earnings persistence 2018The Cambridge Encyclopedia of the English Language 1986Spoken and Written Textual Dimensions in English: Resolving the Contradictory Findings 2008Discussion of “Annual report readability, current earnings, and earnings persistence”1998Annual report readability variability: tests of the obfuscation hypothesis 2001The effect of thematic structure on the variability of annual report readability 2004Corporate report obfuscation: artefact or phenomenon?

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Details

Year2014

Typepreprint

Published2014-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations19

Files0 public / 0

ShelfAccounting Theory and Financial Reporting

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doi10.2139/ssrn.2528118

openalex_workW161456503

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