Guiding through the Fog: Does annual report readability reveal earnings management?

By A. Ajina, Mhamed Laouiti, Badreddine Msolli. 2016

135 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/3e113aeff91070fd67826625e0b1acc1d2c18bbb

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Jin‐hui Luo
2. Xue Li
3. Huayang Chen

In Strategy and Management

1. Jin‐hui Luo
2. Xue Li
3. Huayang Chen

Citations in the corpus

• Annual report readability and corporate agency costs (2018, background): “Ajina et al. (2016) further find that companies with earnings manipulation tend to issue less readable annual reports to hide their manipulation behavior.”