警惕突发事件：环境动荡如何影响年度报告的可读性

IF 1.2 4区经济学 Q3 ECONOMICS

Applied Economics Letters Pub Date : 2024-05-06 DOI:10.1080/13504851.2024.2351161

Jonghyuk Bae, Donghwi Seo, Taewoo Roh

引用次数: 0

摘要

本研究探讨了环境动荡与年度报告可读性之间的关系。我们认为，在高度动荡环境中运营的公司可能会表现出较低的年度报告可读性。

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

Applied Economics Letters ECONOMICS-

CiteScore

2.90

自引率

6.20%

发文量

460

期刊介绍： Applied Economics Letters is a companion journal to Applied Economics and Applied Financial Economics. It publishes short accounts of new original research and encourages discussion of papers previously published in its two companion journals. Letters are reviewed by the Editor, a member of the Editorial Board or another suitable authority. They are generally applied in nature, but may include discussion of method and theoretical formulation. In a change to the format of the Applied Financial Series of journals, from 2009 Applied Financial Economics Letters will be incorporated into its sister journal Applied Economics Letters.