Determinants and Consequences of Earnings Disclosure Readability
This research examines whether changes in the regulatory environment (Plain English Guidelines, Reg. FD and SOX), management pessimism, and meeting/beating or missing analyst forecasts have had an impact on earnings disclosure readability over the 1997-2007 timeframe and whether firm managers are ab...
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Virginia Tech
2014
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| Online Access: | http://hdl.handle.net/10919/37364 http://scholar.lib.vt.edu/theses/available/etd-02142012-200557/ |