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Organizational capital and readability of financial reports
16 references·1 citing·41 second hop
Organizational capital and readability of financial reports (2023)Organizational capital and readability of…Organizational capital, corporate tax avoidance, and firm value (2021)Organizational capital, corpo…Annual report readability and the cost of equity capital (2021)Annual report readability and…Entropy-balanced accruals (2020)Entropy-balanced accrualsReadability of Narrative Disclosures in 10-K Reports: Does Managerial Ability Matter? (2018)Readability of Narrative Disc…When does the peer information environment matter? (2017)When does the peer informatio…The impact of narrative disclosure readability on bond ratings and the cost of debt (2017)The impact of narrative discl…Annual Report Readability, Tone Ambiguity, and the Cost of Borrowing (2017)Annual Report Readability, To…A plain English measure of financial reporting readability (2017)A plain English measure of fi…Earnings management and annual report readability (2016)Earnings management and annua…Measuring Readability in Financial Disclosures (2014)Measuring Readability in Fina…Organization Capital and the Cross‐Section of Expected Returns (2013)Organization Capital and the …INTANGIBLE CAPITAL AND U.S. ECONOMIC GROWTH (2009)INTANGIBLE CAPITAL AND U.S. E…Discussion of “Annual report readability, current earnings, and earnings persistence” (2008)Discussion of “Annual report …Annual report readability, current earnings, and earnings persistence (2008)Annual report readability, cu…The Valuation of Organization Capital (2005)The Valuation of Organization…Organization Capital (1980)Organization CapitalOrganization capital and labor investment efficiency (2025)Organization capital and labo…Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)Postwar U.S. Business Cycles: An Empirical Investigation (1997)The Characteristics that Provide Independent Information about Average U.S. Monthly Stock Returns (2017)Taming the Factor Zoo: A Test of New Factors (2020)The Productivity J-Curve: How Intangibles Complement General Purpose Technologies (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)How does financial reporting quality relate to investment efficiency? (2009)When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks (2011)Textual Analysis in Accounting and Finance: A Survey (2016)The evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation (2017)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)A Simple Model of Capital Market Equilibrium with Incomplete Information (1987)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Determinants and consequences of financial distress: review of the empirical literature (2018)Informational Content and Assurance of Textual Disclosures: Evidence on Integrated Reporting (2019)Does Voluntary ESG Reporting Resolve Disagreement among ESG Rating Agencies? (2022)Technical Change and the Aggregate Production Function (1957)Increasing Returns and Long-Run Growth (1986)On the mechanics of economic development (1988)Measuring the Returns to R&D (2010)An Augmented q -Factor Model with Expected Growth (2020)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)Detecting Earnings Management (2012)Stock price crash risk: review of the empirical literature (2017)The impact of COVID-19 pandemic on bank lending around the world (2021)Climate policy and low-carbon innovation: Evidence from low-carbon city pilots in China (2022)Using and Interpreting Fixed Effects Models (2023)Linguistic Complexity in Firm Disclosures: Obfuscation or Information? (2014)Chapter 2 The theory of the firm (1989)Gibrat's Law: Are the Services Different? (2004)Human Resource Management and Productivity (2010)
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References

  • 2008Annual report readability, current earnings, and earnings persistence2,850 cited
  • 2014Measuring Readability in Financial Disclosures1,452 cited
  • 2009INTANGIBLE CAPITAL AND U.S. ECONOMIC GROWTH1,283 cited
  • 2013Organization Capital and the Cross‐Section of Expected Returns1,005 cited
  • 2016Earnings management and annual report readability799 cited
  • 2020Entropy-balanced accruals761 cited
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  • 2017The impact of narrative disclosure readability on bond ratings and the cost of debt502 cited
  • 1980Organization Capital452 cited
  • 2008Discussion of “Annual report readability, current earnings, and earnings persistence”411 cited
  • 2017When does the peer information environment matter?302 cited
  • 2005The Valuation of Organization Capital298 cited
  • 2021Organizational capital, corporate tax avoidance, and firm value241 cited
  • 2021Annual report readability and the cost of equity capital207 cited
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Readability of Narrative Disclosures in 10-K Reports: Does Managerial Ability Matter?
182 cited

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  • 2025Organization capital and labor investment efficiency14 cited