Earnings Management and Annual Report Readability: The Moderating Effect of Female Directors

The purpose of this study is to examine the influence of earnings management on the readability of annual reports while also examining the moderating role of a female director. In particular, the readability of a company’s annual report will be seen from the management perspective using the FOG inde...

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Bibliographic Details
Main Authors: Elvia R. Shauki, Eva Oktavini
Format: Article
Language:English
Published: MDPI AG 2022-08-01
Series:International Journal of Financial Studies
Subjects:
Online Access:https://www.mdpi.com/2227-7072/10/3/73