کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
5086609 | 1478184 | 2015 | 11 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Discussion of “Textual analysis and international financial reporting: Large sample evidence”
ترجمه فارسی عنوان
بحث از یک تحلیل متنی و گزارشگری مالی بین المللی: شواهد نمونه بزرگ؟
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کلمات کلیدی
موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
حسابداری
چکیده انگلیسی
Lang and Stice-Lawrence (2015) find that firms which have adopted IFRS exhibit higher quality textual characteristics in their annual reports. In addition, they find that the textual characteristics of these annual reports are associated with firm economic outcomes. In this discussion, we first examine different explanations for each of these findings. We then examine the association between the length of U.S. 10-K filings and institutional ownership in U.S. firms. In addition, we use a case study to illustrate the challenges in establishing a causal relation between textual characteristics and economic outcomes. Lastly, we provide suggestions for areas of future research.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of Accounting and Economics - Volume 60, Issues 2â3, NovemberâDecember 2015, Pages 181-186
Journal: Journal of Accounting and Economics - Volume 60, Issues 2â3, NovemberâDecember 2015, Pages 181-186
نویسندگان
Jason V. Chen, Feng Li,