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- W3208356857 abstract "The readability of the 10-K reports has become essential to information users in order to understand the business operations and financial condition of publicly traded firms for decision-making. However, although the plain English rule was mandated by the Securities and Exchange Commission, top management has the choice to communicate information clearly for the interests of the firm’s stakeholder or to obfuscate such disclosures to pursue their own interests. We examine the association between CEO director ties and the readability of financial reports of publicly traded US firms from 2000 to 2017. We find that CEO director ties is positively associated with the readability of narrative disclosures in 10-K reports, which leads to better performance. We comprehensively address endogeneity concerns by implementing instrumental variable 2SLS regression, Heckman two-stage model and propensity score matching. Further analyses also reveal that the findings are driven by CEO power, number of analyst following and institutional shareholding. Our results are robust after controlling for CFO characteristics and undertaking alternative variable constructs. This study has important practical value because it highlights the positive impact of managerial connection on the readability of financial disclosure." @default.
- W3208356857 created "2021-11-08" @default.
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- W3208356857 date "2021-08-23" @default.
- W3208356857 modified "2023-09-26" @default.
- W3208356857 title "CEO-director Ties and Readability of Narrative Disclosures in 10-K Reports" @default.
- W3208356857 hasPublicationYear "2021" @default.
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