ارتباط بین خوانایی گزارش‌های مالی و کیفیت گزارشگری مالی با تأکید بر نقش عدم تقارن اطلاعاتی

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Chen, C., Hanlon, D., Khedmati, M., & Wake, J. (2023). Annual report readability and equity mispricing. Journal of Contemporary Accounting and Economics, 19(3), 100368. https://doi.org/10.1016/j.jcae.2023.100368

Chung, C. Y., Fard, A., & Sul, H. K. (2024). The effect of corporate annual report quality on the relationship between institutional blockholder monitoring and Frm's information environment. International Review of Finance, 24(1), 139-153. https://doi.org/10.1111/irfi.12430

Dalwai, T., Chinnasamy, G., & Mohammadi, S. S. (2021). Annual report readability, agency costs, Frm performance: an investigation of Oman's Fnancial sector. Journal of Accounting in Emerging Economies, 11(2), 247-277DO - 210.1108/JAEE-1106-2020-0142.

Dalwai, T., Habib, A. M., Mohammadi, S. S., & Hussainey, K. (2023). Does managerial ability and auditor report readability affect corporate liquidity and cost of debt? Asian Review of Accounting, 31(3), 437-459. https://doi.org/10.1108/ARA-06-2022-0151

Du, Y. G., Li, S., Kuo, N. T., & Li, D. (2024). Does the annual report readability improve corporate R&D investment? Evidence from China. International Journal of Disclosure and Governance. https://doi.org/10.1057/s41310-024-00240-9

Ertugrul, M., Lei, J., Qiu, J., & Wan, C. (2017). Annual report readability, tone ambiguity, and. Journal of Financial and Quantitative Analysis, 52(2), 811-836. https://doi.org/10.1017/S0022109017000187

Gangadharan, V., & Padmakumari, L. (2023). Annual report readability and stock return synchronicity: evidence from India. Cogent Economics and Finance, 11(1), 2186034. https://doi.org/10.1080/23322039.2023.2186034

Habib, A., & Hasan, M. M. (2020). Business strategies and annual report readability. Accounting and Finance, 60(3), 2513-2547. https://doi.org/10.1111/acfi.12380

Hallunovi, A. J. I. I. R. (2020). Problems of asymmetric information and their impact in the economy. ILIRIA International Review, 10, 39-55.

Kim, C., Wang, K., & Zhang, L. (2019). Readability of 10-K reports and stock price crash risk. Contemporary Accounting Research, 36(2), 1184-1216. https://doi.org/10.1111/1911-3846.12452

Kim, J., Kim, Y., & Zhou, J. (2017). Languages and earnings management. Journal of Accounting and Economics, 63(2/3SP - 288), 306. https://doi.org/10.1016/j.jacceco.2017.04.001

Lang, M., & Stice-Lawrence, L. (2015). Textual analysis and international Fnancial reporting: large sample evidence. Journal of Accounting and Economics, 60(2-3), 110-135. https://doi.org/10.1016/j.jacceco.2015.09.002

Lehavy, R., Li, F., & Merkley, K. (2011). The effect of annual report readability on analyst following and the properties of their earnings forecasts. The Accounting Review, 86(3), 1087-1115. https://doi.org/10.2308/accr.00000043

Lo, K., Ramos, F., & Rogo, R. (2017). Earnings management and annual report readability. Journal of Accounting and Economics, 63(1), 1-25. https://doi.org/10.1016/j.jacceco.2016.09.002

Loughran, T. I. M., & McDonald, B. (2014). Measuring readability in Fnancial disclosures. The Journal of Finance, 69(4), 1643-1671. https://doi.org/10.1111/jofi.12162

Luo, J. H., Li, X., & Chen, H. (2018). Annual report readability and corporate agency costs. China Journal of Accounting Research, 11(3), 187-212. https://doi.org/10.1016/j.cjar.2018.04.001

Miller, B. P. (2010). The effects of reporting complexity on small and large investor trading. The Accounting ReviewVL - 85(6), 2107-2143. https://doi.org/10.2308/accr.00000001

Rahman, D., & Oliver, B. (2021). The readability of 10-K reports and insider trading proFtability. Australian Journal of Management, 47(3), 558-578. https://doi.org/10.1177/03128962211025118

Safari Gerayeli, M., Rezaei Pitenoei, Y., Biddle, G. C., Hilary, G., & Verdi, R. S. (2019). Business Strategy and Financial Reporting Readability How does Fnancial reporting quality relate to investment efFciency? Quarterly Journal of Financial Accounting, 48(42), 135-150. https://doi.org/10.1016/j.jacceco.2009.09.001

Viviani, J. L., Touchais, L., & Lan Phuong, N. J. (2022). CSR disclosure and information asymmetry: the role of Fnancial reporting quality. Bankers, Markets and Investors, 170(3), 47-58. https://doi.org/10.54695/bmi.170.4634

Wijaya, J. R. T., & Herwiyanti, E. (2023). A study of information asymmetry in Fnancial research. The Indonesian Accounting Review, 13(1), 79-89. https://doi.org/10.14414/tiar.v13i1.2935

Yin, Z., Sheng, Y., Liu, X., & Yang, X. (2024). Annual report readability and opportunistic insider selling-evidence from China. Emerging Markets Finance and Trade, 1-13. https://doi.org/10.1080/1540496X.2023.2295001