Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Readability of annual reports: Western versus Asian evidence ‐ a comment to contexualize

12 references·14 citing·38 second hop

FromToDepth

this work references cited by second hop

References

1971An Empirical Analysis of the Quality of Corporate Financial Disclosure.591 cited
1993Performance and Readability: A Comparison of Annual Reports of Profitable and Unprofitable Corporations319 cited
1992Readability and Understandability: Different Measures of the Textual Complexity of Accounting Narrative267 cited
1995Readability of annual reports: Western versus Asian evidence267 cited
1986An Investigation into Annual Report Readability and Corporate Risk-Return Relationships188 cited
1988A Longitudinal Study of the Readability of the Chairman's Narratives in the Corporate Reports of a UK Company156 cited
1992THE CHAIRMAN'S STATEMENT AND CORPORATE FINANCIAL PERFORMANCE147 cited
1979Narrative Disclosures Contained in Financial Reports: Means of Communication or Manipulation?141 cited
1993The True and Fair View Requirement: Impact on and of the Fourth Directive113 cited
1992Relationship Between Annual Report Readability and Corporate Financial Performance102 cited
1979Readability of Accounting and Auditing Messages99 cited
1979A Methodology for Measuring the Understandability of Financial Report Messages77 cited

Cited by

2022Corporate social responsibility ( CSR ) performance and stakeholder engagement: Evidence from the quantity and quality of CSR disclosures98 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

2005

Analysis of the complexity of writing used in accounting textbooks over the past 100 years

47 cited

2018Diagnosing the translation gap47 cited

2016Strong structuration theory and accounting information: an empirical study46 cited

2023The Informative Value of Key Audit Matters in the Audit Report: Understanding the Impact of the Audit Firm and KAM Type39 cited

2014The Language of Failure33 cited

2003Executive Turnover in Acquired Firms: An Analysis of Resource-Based Theory and the Upper Echelons Perspective33 cited

2019Evaluating qualitative research in management accounting using the criteria of “convincingness”32 cited

2016Understanding why the role of accounting is unchanged in Indonesian public hospitals22 cited

2009The chairman's statements and annual reports: Are they reporting the same company performance to investors?22 cited

2022The fog index in accounting research: contributions and challenges21 cited

2017The interplay of managerial and non-managerial controls, institutional work, and the coordination of laterally dependent hospital activities18 cited

2016Budget processes in the Anglican Church of Melanesia: an emergent ethnic identity17 cited

2020Intellectual heritages of post-1990 public sector accounting research: an exploration16 cited