Research question/issue The existing literature documents that the functional expertise of
Chief Executive Officers (CEOs) in finance reduces poor performance risk, improves …

Purpose The purpose of this paper is to investigate the association between gender diversity
on the audit committees and the incidence of financial restatements. Design/methodology …

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 …

CEO gender and readability of annual reports: do female CEOs’ demographic attributes
matter? | Emerald Insight Books and journals Case studies Expert Briefings Open Access …

An implicit premise of regulators and much empirical research is that financial reporting
readability (readability) substantially reflects management choices. To investigate this issue …

Using monthly data from the Shenzhen Stock Exchange's 'Hudongyi'platform and comment
letters from December 2014 to December 2018, this study investigates the influence of …

Purpose Informational efficiency is a fundamental aspect of capital market quality, and
therefore, regulators, managers and practitioners attempt to find ways to improve the …

En este trabajo se investiga si la supervisión de la Comisión de Valores reduce la
complejidad de los informes financieros. Para ello se utilizan las cartas de opinión …

Este estudio examina si la experiencia del director general (CEO) y los conocimientos
financieros afectan a las reformulaciones financieras (FR), y cómo lo hacen, investigando …

Purpose This study investigates the impact of audit reports' readability on informational
efficiency within the Tehran Stock Exchange (TSE), emphasizing challenges in an emerging …