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CEO power and annual report reading difficulty · Study

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ArticleCEO power and annual report reading difficulty

Li Sun2022

Article2022

CEO power and annual report reading difficulty

Li Sun · Grace Johnson · Wray E. Bradley

34 citations·0/0 files stored·Journal of Contemporary Accounting & Economics

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Auditing, Earnings Management, Governance Corporate Finance and Governance Financial Reporting and XBRL

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1997A Survey of Corporate Governance 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches 2005Performance matched discretionary accrual measures 2003Corporate Governance and Equity Prices 2011When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting

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2022CEO gender and readability of annual reports: do female CEOs’ demographic attributes matter?2024CEO succession origin and annual reports readability 2024CEO social capital and the readability of 10-K reports

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Details

Year2022

Typearticle

Published2022-05-30

VenueJournal of Contemporary Accounting & Economics

ISSN-L1815-5669

Languageen

Citations34

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.jcae.2022.100315

openalex_workW4281702601

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