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Accounting and Business Research Volume 52, 2022 - Issue 2
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Articles

Political corruption and annual report readability: evidence from the United States

Hongkang Xua Accounting and Finance Department, University of Massachusetts Dartmouth, Dartmouth, MA, USA
,
Mai Daob The Department of Accounting, The University of Toledo, Toledo, OH, USA
,
Jia Wua Accounting and Finance Department, University of Massachusetts Dartmouth, Dartmouth, MA, USA
&
Hua Sunc School of Management, Shandong University, Jinan, ChinaCorrespondence[email protected]
ORCID Iconhttps://orcid.org/0000-0002-5779-1435
ORCID Icon
Pages 166-200 | Published online: 18 Sep 2020

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Luca Ferri, Francesca Manes-Rossi & Annamaria Zampella. (2023) Readability versus obfuscation to fight corruption: evidence from Italian local governments. Public Money & Management 43:7, pages 659-668.
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Articles from other publishers (20)

Premkanth Puwanenthiren, Md Saiful Azam, Muhammad Jahangir Ali & Sivathaasan Nadarajah. (2024) Does annual report readability influence the design of SEOs?. International Review of Economics & Finance 93, pages 970-984.
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Hasibul Chowdhury, Timothy Estreich, Ashrafee Hossain & Jiayi Zheng. (2024) U.S. Political corruption and labor investment (in)efficiency. Global Finance Journal 60, pages 100962.
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Ya-Guang Du, Shu Li, Nan-Ting Kuo & Dan Li. (2024) Does the annual report readability improve corporate R&D investment? Evidence from China. International Journal of Disclosure and Governance.
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Hong-Quan Li, Yang Yang, Feng-Wan Xue & Zhi-Yi Liu. (2024) Annual report readability and trade credit financing: Evidence from China. Research in International Business and Finance 69, pages 102220.
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Hong-Quan Li & Yang Yang. (2024) Can the readability of an annual report forecast negative earnings surprises?. Finance Research Letters 62, pages 105191.
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Thomas Kim & Li Sun. (2023) Energy hedging and annual report readability. Asian Review of Accounting 32:2, pages 278-301.
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Mai Dao & Hongkang Xu. (2023) Shareholder activism and accounting reporting complexity. Journal of Accounting Literature 46:1, pages 121-149.
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Xiaoyu Li & Lin Zou. (2024) Does mandating narrative disclosure of innovation help unveil the curtain of R&D expenditure? Evidence from regulation change in China. International Review of Financial Analysis 91, pages 103000.
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Frederick Kibon Changwony & Anthony Kwabena Kyiu. (2023) Business strategies and corruption in small‐ and medium‐sized enterprises: The impact of business group affiliation, external auditing, and international standards certification. Business Strategy and the Environment 33:1, pages 95-121.
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Herenia Gutiérrez-Ponce, Julian Chamizo González & Manar Al-Mohareb. (2023) EXAMINING THE READABILITY OF ACCOUNTING NARRATIVES DERIVED FROM EARNINGS MANAGEMENT. Journal of Business Economics and Management 24:6, pages 1080-1101.
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Herenia Gutiérrez Ponce, Julián Chamizo González & Manar Al-Mohareb. (2023) Annual Reports Readability From Linguistic and Communication Perspectives: Systematic Literature Review. Business and Professional Communication Quarterly 86:4, pages 446-497.
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Md Mustafizur Rahaman & Md. Rezaul Karim. (2023) How do board features and auditor characteristics shape key audit matters disclosures? Evidence from emerging economies. China Journal of Accounting Research 16:4, pages 100331.
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Jeong-Bon Kim, Edward Lee, Xiaojian Tang & Junsheng Zhang. (2022) Collusive versus coercive corporate corruption: evidence from demand-side shocks and supply-side disclosures. Review of Accounting Studies 28:4, pages 1929-1970.
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Vismaya Gangadharan & Lakshmi Padmakumari. (2023) Fogging the firm performance: an empirical examination of the annual report readability in India. International Journal of Disclosure and Governance.
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Mahdi Salehi, Tamanna Dalwai & Arash Arianpoor. (2022) The impact of narcissism, self-confidence and auditor’s characteristics on audit report readability. Arab Gulf Journal of Scientific Research 41:2, pages 202-223.
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Ahsan Habib, Mabel D' Costa & Ahmed Khamis Al‐Hadi. (2022) Consequences of local social norms: A review of the literature in accounting, finance, and corporate governance. Accounting & Finance 63:1, pages 3-45.
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Mabel D. Costa & Ahsan Habib. (2023) Local creative culture and audit fees. The British Accounting Review 55:2, pages 101151.
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Li Sun. (2023) Asset redeployability and readability of annual report. Research in International Business and Finance 64, pages 101843.
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Li Sun, Grace Johnson & Wray Bradley. (2022) CEO power and annual report reading difficulty. Journal of Contemporary Accounting & Economics 18:2, pages 100315.
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Anne‐Marie Gosselin, Julien Le Maux & Nadia Smaili. (2021) Readability of Accounting Disclosures: A Comprehensive Review and Research Agenda*. Accounting Perspectives 20:4, pages 543-581.
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