Examining the readability of accounting narratives derived from earnings management
This study investigates whether language difference affects the readability scores of accounting narratives derived from earnings management practices in 226 companies in the UK, Spain, and Jordan from 2017 to 2021.Our analytical method applies three of the most significant readability measures bas...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Vilnius Gediminas Technical University
2023-12-01
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| Series: | Journal of Business Economics and Management |
| Subjects: | |
| Online Access: | https://jau.vgtu.lt/index.php/JBEM/article/view/20447 |