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Readability of Annual Reports and Operating Performance of Indian Banking Companies
16 references·2 citing·43 second hop
Readability of Annual Reports and Operating Performance of Indian Banking Companies (2020)Readability of Annual Reports and Operati…Banks as Secret Keepers (2017)Banks as Secret KeepersEarnings management and annual report readability (2016)Earnings management and annua…Textual analysis and international financial reporting: Large sample evidence (2015)Textual analysis and internat…Measuring Readability in Financial Disclosures (2014)Measuring Readability in Fina…Individual investors and financial disclosure (2013)Individual investors and fina…Journalists and the Stock Market (2012)Journalists and the Stock Mar…The Effects of Reporting Complexity on Small and Large Investor Trading (2010)The Effects of Reporting Comp…The Effect of Annual Report Readability on Analyst Following and the Properties of Their Earnings Forecasts (2010)The Effect of Annual Report R…How does financial reporting quality relate to investment efficiency? (2009)How does financial reporting …Annual report readability, current earnings, and earnings persistence (2008)Annual report readability, cu…The “Incomplete Revelation Hypothesis” and Financial Reporting (2002)The “Incomplete Revelation Hy…The determinants of bank interest rate margins: an international study (2000)The determinants of bank inte…The Literacy Dictionary: The Vocabulary of Reading and Writing (1995)The Literacy Dictionary: The …Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings (1995)Managing Financial Reports of…Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes (1995)Bank Differences in the Coord…Performance and Readability: A Comparison of Annual Reports of Profitable and Unprofitable Corporations (1993)Performance and Readability: …Make it easy: the effect of prospectus readability on IPO performance (2023)Make it easy: the effect of p…Readability of integrated reports: Evidence from worldwide adopters (2021)Readability of integrated rep…Specification Tests in Econometrics (1978)Why Bank Credit Policies Fluctuate: A Theory and Some Evidence (1994)Loan loss provisioning and economic slowdowns: too much, too late? (2003)The crisis of fair-value accounting: Making sense of the recent debate (2009)Bank Runs, Deposit Insurance, and Liquidity (1983)What's different about banks? (1985)Some evidence on the uniqueness of bank loans (1987)The Effects of Regulatory Reform on Competition in the Banking Industry (2003)The determinants of bank margins in European banking (2007)The effects of bank regulations, competition, and financial reforms on banks' performance (2010)Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks. (1994)Meta-Analytic Procedures for Social Research. (1994)Discretionary behavior with respect to allowances for loan losses and the behavior of security prices (1996)Credit Cycles, Credit Risk, and Prudential Regulation (2005)Discretionary Revenues as a Measure of Earnings Management (2010)ASPECTS OF THE THEORY OF SYNTAX (1964)The Information Content of Mandatory Risk Factor Disclosures in Corporate Filings (2010)Textual Analysis in Accounting and Finance: A Survey (2016)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Performance matched discretionary accrual measures (2005)Readability of 10‐K Reports and Stock Price Crash Risk (2018)Detecting Accounting Fraud in Publicly Traded U.S. Firms Using a Machine Learning Approach (2019)Textual Analysis in Finance (2020)Disappearing dividends: changing firm characteristics or lower propensity to pay? (2001)When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks (2011)The evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation (2017)Positive Accounting Theory (1985)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The market pricing of accruals quality (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Efficient Capital Markets: A Review of Theory and Empirical Work (1970)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Processing Fluency and Investors’ Reactions to Disclosure Readability (2012)Guiding through the Fog: Financial statement complexity and voluntary disclosure (2016)A plain English measure of financial reporting readability (2017)Corporate Disclosure Policy and Analyst Behavior. (1996)Disclosure level and the cost of equity capital. (1997)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Corporate financing and investment decisions when firms have information that investors do not have (1984)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)A review of tax research (2010)
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References

  • 2009How does financial reporting quality relate to investment efficiency?3,211 cited
  • 2008Annual report readability, current earnings, and earnings persistence2,850 cited
  • 2014Measuring Readability in Financial Disclosures1,452 cited
  • 2010The Effect of Annual Report Readability on Analyst Following and the Properties of Their Earnings Forecasts1,169 cited
  • 2010The Effects of Reporting Complexity on Small and Large Investor Trading805 cited
  • 2016Earnings management and annual report readability799 cited
  • 1995Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings748 cited
  • 1995Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes663 cited
  • 2002The “Incomplete Revelation Hypothesis” and Financial Reporting647 cited
  • 2000The determinants of bank interest rate margins: an international study627 cited
  • 2013Individual investors and financial disclosure603 cited
  • 1995The Literacy Dictionary: The Vocabulary of Reading and Writing566 cited
  • 2012Journalists and the Stock Market472 cited
  • 2015Textual analysis and international financial reporting: Large sample evidence459 cited
  • 2017Banks as Secret Keepers

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366 cited
  • 1993Performance and Readability: A Comparison of Annual Reports of Profitable and Unprofitable Corporations319 cited
  • Cited by

    • 2021Readability of integrated reports: Evidence from worldwide adopters48 cited
    • 2023Make it easy: the effect of prospectus readability on IPO performance21 cited