FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W4385878817> ?p ?o ?g. }

• W4385878817 abstract "Purpose The purpose of this study is to investigate the influence of IFRS convergence on annual report readability in an emerging market context, with an emphasis on the contents of management discussion and analysis (MD&A), notes to the accounts (Notes) and the whole annual report. Design/methodology/approach The study performs firm-fixed effect regression on a sample of 143 Indian listed companies over a period spanning from 2012 to 2021 to examine the influence of IFRS convergence on readability. This assessment primarily focuses on broader spectrums of readability dimensions, namely annual report length and complexity, wherein complexity is measured using the Gunning Fog, Flesch Reading ease and Flesch-Kincaid grade index. Findings As Indian firms shift to IFRS reporting, the findings suggest that annual reports have become significantly lengthier and more complex, causing deterioration in readability. The Notes section, in particular, exhibits the most significant increase in length and complexity, followed by the entire annual report and MD&A section. Furthermore, the findings also indicate that the complexity of the Notes section is instrumental in the observed complexity growth of the whole annual report in the post-IFRS period. Research limitations/implications The current study employs readability indices rather than directly taking into consideration the opinions of actual users of annual reports to determine readability. As a result, the study does not provide direct evidence on how information in annual reports affects users' readability. Practical implications The findings provide insightful information to managers and policymakers about the difficulties stakeholders may encounter while reading IFRS-based annual reports, which ultimately impact their investment decisions. Thus, there is an important managerial implication from this, depending upon the severity of complexity corporations participate in while complying with IFRS in the post-IFRS period. Originality/value Analyzing the influence of exogenous information shock, such as IFRS convergence, on readability is critical, particularly for emerging markets like India, where a lack of financial literacy and weaker enforcement already have detrimental effects on the capital market. In light of this, the current study provides a comprehensive examination of the impact of IFRS convergence on annual report readability and contributes to the growing IFRS literature in the less explored emerging market context." @default.
• W4385878817 created "2023-08-17" @default.
• W4385878817 creator A5031259315 @default.
• W4385878817 creator A5038430801 @default.
• W4385878817 creator A5067996573 @default.
• W4385878817 date "2023-08-16" @default.
• W4385878817 modified "2023-10-04" @default.
• W4385878817 title "Does IFRS convergence affect the readability of annual reports by Indian listed companies?" @default.
• W4385878817 cites W1967390364 @default.
• W4385878817 cites W2014725656 @default.
• W4385878817 cites W2016314917 @default.
• W4385878817 cites W2018838362 @default.
• W4385878817 cites W2046297680 @default.
• W4385878817 cites W2120578026 @default.
• W4385878817 cites W2122595702 @default.
• W4385878817 cites W2132872656 @default.
• W4385878817 cites W2160756298 @default.
• W4385878817 cites W2169401476 @default.
• W4385878817 cites W2215661805 @default.
• W4385878817 cites W2313281002 @default.
• W4385878817 cites W2319097391 @default.
• W4385878817 cites W2434746430 @default.
• W4385878817 cites W2640547397 @default.
• W4385878817 cites W2735162830 @default.
• W4385878817 cites W2752617332 @default.
• W4385878817 cites W2808896023 @default.
• W4385878817 cites W2903580088 @default.
• W4385878817 cites W2926215427 @default.
• W4385878817 cites W2949646039 @default.
• W4385878817 cites W3016641153 @default.
• W4385878817 cites W3084407182 @default.
• W4385878817 cites W3121286774 @default.
• W4385878817 cites W3122094160 @default.
• W4385878817 cites W3123445444 @default.
• W4385878817 cites W3124496063 @default.
• W4385878817 cites W3125600380 @default.
• W4385878817 cites W3195305130 @default.
• W4385878817 cites W3198977277 @default.
• W4385878817 cites W3204281633 @default.
• W4385878817 cites W4205762958 @default.
• W4385878817 cites W4289201438 @default.
• W4385878817 cites W4289333469 @default.
• W4385878817 doi "https://doi.org/10.1108/jaar-10-2022-0284" @default.
• W4385878817 hasPublicationYear "2023" @default.
• W4385878817 type Work @default.
• W4385878817 citedByCount "0" @default.
• W4385878817 crossrefType "journal-article" @default.
• W4385878817 hasAuthorship W4385878817A5031259315 @default.
• W4385878817 hasAuthorship W4385878817A5038430801 @default.
• W4385878817 hasAuthorship W4385878817A5067996573 @default.
• W4385878817 hasConcept C112698675 @default.
• W4385878817 hasConcept C121955636 @default.
• W4385878817 hasConcept C136764020 @default.
• W4385878817 hasConcept C144133560 @default.
• W4385878817 hasConcept C15744967 @default.
• W4385878817 hasConcept C162324750 @default.
• W4385878817 hasConcept C166957645 @default.
• W4385878817 hasConcept C17744445 @default.
• W4385878817 hasConcept C185592680 @default.
• W4385878817 hasConcept C198531522 @default.
• W4385878817 hasConcept C199360897 @default.
• W4385878817 hasConcept C199539241 @default.
• W4385878817 hasConcept C205649164 @default.
• W4385878817 hasConcept C2776035688 @default.
• W4385878817 hasConcept C2777303404 @default.
• W4385878817 hasConcept C2777382242 @default.
• W4385878817 hasConcept C2778143727 @default.
• W4385878817 hasConcept C2778253041 @default.
• W4385878817 hasConcept C2779343474 @default.
• W4385878817 hasConcept C2780129039 @default.
• W4385878817 hasConcept C41008148 @default.
• W4385878817 hasConcept C43617362 @default.
• W4385878817 hasConcept C46312422 @default.
• W4385878817 hasConcept C50522688 @default.
• W4385878817 hasConcept C554936623 @default.
• W4385878817 hasConceptScore W4385878817C112698675 @default.
• W4385878817 hasConceptScore W4385878817C121955636 @default.
• W4385878817 hasConceptScore W4385878817C136764020 @default.
• W4385878817 hasConceptScore W4385878817C144133560 @default.
• W4385878817 hasConceptScore W4385878817C15744967 @default.
• W4385878817 hasConceptScore W4385878817C162324750 @default.
• W4385878817 hasConceptScore W4385878817C166957645 @default.
• W4385878817 hasConceptScore W4385878817C17744445 @default.
• W4385878817 hasConceptScore W4385878817C185592680 @default.
• W4385878817 hasConceptScore W4385878817C198531522 @default.
• W4385878817 hasConceptScore W4385878817C199360897 @default.
• W4385878817 hasConceptScore W4385878817C199539241 @default.
• W4385878817 hasConceptScore W4385878817C205649164 @default.
• W4385878817 hasConceptScore W4385878817C2776035688 @default.
• W4385878817 hasConceptScore W4385878817C2777303404 @default.
• W4385878817 hasConceptScore W4385878817C2777382242 @default.
• W4385878817 hasConceptScore W4385878817C2778143727 @default.
• W4385878817 hasConceptScore W4385878817C2778253041 @default.
• W4385878817 hasConceptScore W4385878817C2779343474 @default.
• W4385878817 hasConceptScore W4385878817C2780129039 @default.
• W4385878817 hasConceptScore W4385878817C41008148 @default.
• W4385878817 hasConceptScore W4385878817C43617362 @default.
• W4385878817 hasConceptScore W4385878817C46312422 @default.
• W4385878817 hasConceptScore W4385878817C50522688 @default.
• W4385878817 hasConceptScore W4385878817C554936623 @default.

• next