Readability of Narrative Disclosures in 10-K Reports: Does Managerial Ability Matter?

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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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Bibliographic Details
Main Author:	Hasan, Mostafa
Format:	Journal Article
Published:	Routledge Journals 2018
Online Access:	http://hdl.handle.net/20.500.11937/71808

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