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Does Government Report Readability Matter? Evidence from Market Reactions to AAERs · Study

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ArticleDoes Government Report Readability Matter? Evidence from Market Reactions to AAERs

Yu Flora Kuang2019

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Does Government Report Readability Matter? Evidence from Market Reactions to AAERs

Yu Flora Kuang · Gladys Lee · Bo Qin

23 citations·0/0 files stored·Journal of Accounting and Public Policy

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Auditing, Earnings Management, Governance Financial Markets and Investment Strategies Financial Reporting and XBRL

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References

1979Prospect Theory: An Analysis of Decision under Risk 1988Prospect theory: An analysis of decision under risk 1974Judgment under Uncertainty: Heuristics and Biases 1975Judgment under Uncertainty: Heuristics and Biases 1985Using daily stock returns 2012The Econometrics of Financial Markets 1991Efficient Capital Markets: II 1980On the Impossibility of Informationally Efficient Markets

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2023An Analysis of the Readability of the Chairman’s Statement in South Africa

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Year2019

Typearticle

Published2019-01-01

VenueJournal of Accounting and Public Policy

ISSN-L0278-4254

Languageen

Citations23

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.jaccpubpol.2019.106697

openalex_workW2984305684

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