研究论文
The readability of company responses to SEC comment letters and SEC 10-K filing review outcomes
Cory A. Cassell, Lauren M. Cunningham, Ling Lei Lisic
University of Arkansas at Fayetteville University of Tennessee at Knoxville Virginia Tech
来源Review of Accounting Studies
年份2019
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逐年被引趋势
1680
18
19
20
21
1622
23
24
25
26
关键指标
87
被引次数 · OpenAlex
15.57
领域内被引倍数
同类平均 = 1
同类平均 = 1
前 0.9%
引用位次
同领域 · 同年份 · 同类型
同领域 · 同年份 · 同类型
37
参考文献
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学术脉络
学科主题
经济 / 管理Auditing, Earnings Management, Governance
Corporate Finance and Governance · Financial Reporting and Valuation Research
参考文献 37
The Effect of Quarterly Report Readability on Information Efficiency of Stock Prices*
被引 283Yen‐Jung Lee · Contemporary Accounting Research · 2011
Textual Analysis of Corporate Disclosures: A Survey of the Literature
被引 644Feng Li · SSRN Electronic Journal · 2011
The Impact of SEC Disclosure Monitoring on the Uncertainty of Fair Value Estimates
被引 159Daniel A. Bens, Mei Cheng, Monica Neamtiu · The Accounting Review · 2015
此处列出前 3 条
引用本文 87
Financial report comment letters and greenwashing in environmental, social and governance disclosures: Evidence from China
被引 179Feimei Liao, Yinghao Sun, Shulin Xu · Energy Economics · 2023
Board Gender Diversity and Managerial Obfuscation: Evidence from the Readability of Narrative Disclosure in 10-K Reports
被引 136Muhammad Nadeem · Journal of Business Ethics · 2021
Enhancing capital market efficiency: The role of data assets disclosure in reducing stock price synchronicity
被引 59Xiaowen Sun, Zhenhua Du · International Review of Economics & Finance · 2024
按被引量排序，此处列出前 3 条