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【With the same tag:【可读性】 Found 4 articles】 /Page Order by: Asce Desc

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CORPORATE GOVERNANCE | F270

“Fish in Troubled Waters” or “Prove Himself to Be Innocent”: Economic Policy Uncertainty and Information Disclosure — An Exploration Based on the Readability of Annual Reports

Ding Yanan, Wang Jianxin

On March 1, 2020, the new “Securities Law” officially began to be implemented. The new “Securities Law” proposes to be guided by the needs of investors and fully di...

First published at: Nov 20, 2021

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doi:10.16538/j.cnki.fem.20210610.203

Foreign Economics & Management, Vol. 43, Issue 11, pp. 70 - 85

| F270

Can Financial Inquiry Letters Improve the Readability of Annual Reports? Evidence from Listed Companies with Directors’ Ties

Zhai Shuping, Wang Min, Bai Mengshi

From the perspective of the readability of annual reports, this paper explores the governance effect of exchanges’ inquiry letters on the readability of annual reports. It is found t...

First published at: Sep 03, 2020

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doi:10.16538/j.cnki.fem.20200615.201

Foreign Economics & Management, Vol. 42, Issue 09, pp. 136 - 152

| F270

Does Prospectus Readability Affect IPO Underpricing?

Zhou Baicheng, Zhou Kuo

This paper takes 822 prospectuses as the textual analysis object, and constructs the readability index of Chinese financial text. From the perspectives of impression management and informa...

First published at: Mar 01, 2020

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doi:10.16538/j.cnki.fem.20190926.002

Foreign Economics & Management, Vol. 42, Issue 03, pp. 104 - 117,135

| F270

A Review of Foreign Empirical Research on Accounting Text Information and Prospects

Xiao Hao, Zhan Lei, Wang Zheng

In recent years,text information has been a hot topic in empirical accounting research abroad,attracting lots of valuable studies based on text analysis method to address issues in account...

First published at: Sep 20, 2016

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doi:10.16538/j.cnki.fem.2016.09.007

Foreign Economics & Management, Vol. 38, Issue 09, pp. 93 - 112

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