Annual Report Readability, Current Earnings, and Earnings Persistence

Keywords

Earnings, Persistence (discontinuity), Readability, Current (fluid), Business

References

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Cited by

• Determinants of the Voluntary Disclosure of Employee Information in Annual Reports: an Application of Stakeholder TheoryTamara Zunker — 2011
• The Impact of Information Processing Costs on Firm Disclosure Choice: Evidence from the XBRL MandateElizabeth Blankespoor — 2019
• Managerial Disclosure vs. Analyst Inquiry: An Empirical Investigation of the Presentation and Discussion Portions of Earnings-Related Conference CallsDawn A. Matsumoto, Erik Roelofsen, Maarten Pronk — 2006
• Hedging, Investment Efficiency, and the Role of the Information EnvironmentGerald J. Lobo, Tharindra Ranasinghe, Lin Yi — 2020
• Enhancing empirical accounting models with textual informationKhrystyna Bochkay — 2014
• Hello, is anybody there? Corporate accessibility for outside shareholders as a signal of agency problemsMichael Firth, Chen Lin, Man Lai Sonia Wong — 2019
• Which News Disclosures Matter? News Reception Compared Across Topics Extracted from the Latent Dirichlet AllocationStefan Feuerriegel, Antal Ratku, Dirk Neumann — 2015
• The Real Effects of Managerial Narratives: Evidence from a Quarter-Billion WordsArt Durnev, Claudine Mangen — 2012
• On building predictive models with company annual reportsXin Qiu — 2007
• A Re-Examination of the Cost of Capital Benefits from Higher Quality DisclosuresFrank Heflin, James Moon, Dana Wallace — 2016
• A Plain English Measure of Financial Reporting ReadabilitySamuel B. Bonsall, Andrew J. Leone, Brian P. Miller — 2017
• Earnings persistence, value relevance, and earnings timeliness : the case of ThailandPrawat Benyasrisawat — 2011
• More than Numbers: R&D-related Disclosure and Firm PerformanceKenneth J. Merkley — 2011
• A Review of Artificial Intelligence and Biologically Inspired Computational Approaches to Solving Issues in Narrative Financial DisclosureSaliha Minhas, Soujanya Poria, Amir Hussain — 2013
• Internal and External Attributions by Managers in Earnings Conference CallsZhenhua Chen — 2012
• Firm Earnings Persistence over the Business Cycle: Evidence from Listed Companies in China1Qingyuan Li, Hongjian Wang, Xin Rong — 2013
• Quality of financial reports: Evidence from the Tunisian firmsEmna Jaballah, Wided Yousfi, Mohamed Ali Zaraï — 2014
• Evidence on the role of banks in borrowers' disclosureRahul Vashishtha — 2012
• Profit and Loss from the Management Perspective: How Are the Earnings Presented in the Management Reports?Luiz Henrique, Fernandes Vargas — 2014
• Risk Assessment Based on News Articles: An Experiment on IT CompaniesWingyan Chung, Min Zhu — 2012

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