Examining the readability of accounting narratives derived from earnings management

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...

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Bibliographic Details
Main Authors: Herenia Gutiérrez-Ponce, Julian Chamizo González, Manar Al-Mohareb
Format: Article
Language:English
Published: Vilnius Gediminas Technical University 2023-12-01
Series:Journal of Business Economics and Management
Subjects:
accounting narratives
readability
language variety
earnings management
foreign language effect
earnings forecasts
Online Access:https://jau.vgtu.lt/index.php/JBEM/article/view/20447

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