Muhammet Emre Diri

CAN EARNINGS MANAGEMENT BE REVEALED THROUGH ANNUAL REPORT READABILITY? EVIDENCE FROM TÜRKİYE

Readability is a measure of how comprehensible a text is to the average reader. Given a significant portion of corporate disclosures consists of text, readability level of these disclosures make them important particularly for investors. On the other hand, the use of readability...