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 This study examines the impact of intellectual capital efficiency and corporate
governance mechanisms on the annual report readability of Oman's financial sector …

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 …

The purpose of this study was to examine the relationship between the conciseness and
complexity of financial disclosures and market reactions, using the annual reports of …

Cost and capital structure are needed to evaluate the feasibility of the investments made by
a company. This study aims to estimate and analyze the effect of the component of cost of …

Purpose The study explores the relationship between information overloading and the
complexity of reporting. In particular, it investigates whether voluntary information in a firm …

Purpose This study aims to investigate two important research questions. First, this research
examines the impact of real earnings management on investment inefficiency of the non …

Purpose: This study investigates the effect of corporate social responsibility, intellectual
capital disclosure, and risk disclosure on the cost of capital and the roles of earnings …

This study aims to investigate how corporate environmental disclosure affects the readability
and tone-emotional tendency of management discussion and analysis reports of Chinese …

This study provides empirical proof that the positive impact of high accrual quality is the
ability to accurately predict the future return with a positive sign. In the capital market, better …