Employee treatment and annual report readability

IF 1.8 Q2 BUSINESS, FINANCE

International Journal of Managerial Finance Pub Date : 2024-05-20 DOI:10.1108/ijmf-03-2023-0151

Brid Murphy, Li Sun, Meng (Vivian) Wang

引用次数: 0

Abstract

PurposeIn this study, we examine the relation between employee treatment and annual report readability, which is measured as a reading difficulty score.Design/methodology/approachWe use regression analysis to explore the impact of employee treatment on annual report reading difficulty.FindingsWe find a significant negative relation between employee treatment and reading difficulty, which suggests that annual reports of firms with better employee treatment are easier to read and understand (i.e. more readable).Originality/valueOur study contributes to a more thorough knowledge of annual report readability and our findings may be of relevance to accounting standard setters and investors.

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员工待遇和年度报告的可读性

研究结果我们发现员工待遇与阅读难度之间存在显著的负相关关系，这表明员工待遇较好的公司的年报更容易阅读和理解（即可读性更高）.原创性/价值我们的研究有助于更全面地了解年报的可读性，我们的研究结果可能对会计准则制定者和投资者有借鉴意义。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

International Journal of Managerial Finance BUSINESS, FINANCE-

CiteScore

4.10

自引率

0.00%

发文量

期刊介绍： Treasury and Financial Risk Management ■Redefining, measuring and identifying new methods to manage risk for financing decisions ■The role, costs and benefits of insurance and hedging financing decisions ■The role of rating agencies in managerial decisions Investment and Financing Decision Making ■The uses and applications of forecasting to examine financing decisions measurement and comparisons of various financing options ■The public versus private financing decision ■The decision of where to be publicly traded - including comparisons of market structures and exchanges ■Short term versus long term portfolio management - choice of securities (debt vs equity, convertible vs non-convertible)