Construct · 1 fields · 1 citations

annual report readability: a standalone construct

One name. One construct. A landmark on the map.

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annual reportreadability1 CONSTRUCTAnnual reportLI · ACCOUNTING

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Accounting

how easy a firm's annual report is to read, with less readable reports linked to lower and less persistent earnings.

In accounting, annual report readability refers to how easy a firm's annual report is to read, with less readable reports linked to lower and less persistent earnings. This meaning comes from Li (2008) in Journal of Accounting and Economics.[1]

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Nearby constructs

readability2 fields · 2 citationsjingle · one word, two constructs

References

  1. Li, F. (2008). Annual report readability, current earnings, and earnings persistence. Journal of Accounting and Economics, 45(2-3), 221-247. https://doi.org/10.1016/j.jacceco.2008.02.003

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