کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
5086585 1375257 2017 25 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Earnings management and annual report readability
ترجمه فارسی عنوان
مدیریت درآمد و خوانایی گزارش سالانه
کلمات کلیدی
خوانایی گزارش سالانه؛ سودآوری؛ مدیریت درآمد؛ زبان شناسی محاسباتی
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
چکیده انگلیسی

We explore how the readability of annual reports varies with earnings management. Using the Fog Index to measure readability (Li, 2008), and focusing on the management discussion and analysis section of the annual report (MD&A), we predict and find that firms most likely to have managed earnings to beat the prior year's earnings have MD&As that are more complex. This disruption of the overall pattern of readability increasing with the level of earnings found in Li (2008) challenges the ontological explanation that good news is inherently easier to communicate, and shows that obfuscation contributes to making disclosures more complex.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of Accounting and Economics - Volume 63, Issue 1, February 2017, Pages 1-25
نویسندگان
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