Readability of Narrative Disclosures in 10-K Reports: Does Managerial Ability Matter?
© 2018, © 2018 European Accounting Association. This study examines the association between managerial ability and the readability of narrative disclosures in 10-K reports. Using a large US sample from 1994 to 2015, we find that managerial ability is significantly positively associated with the read...
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| Format: | Journal Article |
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Routledge Journals
2018
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| Online Access: | http://hdl.handle.net/20.500.11937/71808 |