Does managerial ability and auditor report readability affect corporate liquidity and cost of
debt? | Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish …

Purpose The purpose of this paper is to explore the relationship between disclosure quality,
measured by the readability of the board of directors' report and cost of capital (CoC), and …

Purpose The purpose of this paper is to examine the impact of debt maturity structure and
types of institutional ownership on accounting conservatism by using different financial …

This study examines the impact of perceived audit quality and accrual-based earnings
management on cost of debt capital of the energy listed firms on Vietnam's stock market. Our …

This study examined the relationship between leverage and timeliness of financial reports in
Nigerian quoted companies. Ex Post Facto research design was adopted for the study. The …

Purpose This study aims to examine the effects of earnings management and audit quality
on cost of debt of listed companies in Kazakhstan. The study also investigates the effects of …

The maturity structure of debt can have financial and operational consequences for a firm as
debt maturity is a key aspect of financial flexibility. Moreover, debt maturity can impact a …

Purpose The readability of annual reports is an important feature that determines the quality
of communication between a firm and its stakeholders. Extant literature has demonstrated …

Existing literature focuses on the evaluation of the readability of annual reports of non-
banking companies. However, banking companies' opaque nature and a double motivation …

Purpose–This study aims to investigate the impact of outside financing (equity and debt
financing) on the quality of financial reporting in Iran. Design/methodology/approach …