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EXAMINING THE READABILITY OF ACCOUNTING NARRATIVES DERIVED FROM EARNINGS MANAGEMENT.

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Title: EXAMINING THE READABILITY OF ACCOUNTING NARRATIVES DERIVED FROM EARNINGS MANAGEMENT.
Authors: GUTIÉRREZ-PONCE, Herenia1 herenia.gutierrez@uam.es, CHAMIZO GONZÁLEZ, Julian1, AL-MOHAREB, Manar1
Source: Journal of Business Economics & Management. 2023, Vol. 24 Issue 6, p1080-1101. 22p.
Subject Terms: *Earnings management, *Disclosure in accounting, *Earnings forecasting, *Financial disclosure, Language & languages, Logistic regression analysis
Abstract: This study investigates whether language difference affects the readability scores of accounting narratives derived from earnings management practices in 226 companies in the UK, Spain, and Jordan from 2017 to 2021.Our analytical method applies three of the most significant readability measures based on the characteristics of each language, as well as multiple linear and logistic regression models, to demonstrate the impact of language differences on the readability of accounting narratives. The findings indicate that earnings management practices significantly affect the readability of accounting disclosures/narratives, and that past financial profitability moderates this relationship. The implications of the findings reported will help decision-makers better understand the quality and readability of accounting narratives derived from companies' earnings management. Our analysis also has implications for how stakeholders, accounting policymakers, financial statement auditors, and academics understand the relationship between accounting reporting narratives and earnings management. [ABSTRACT FROM AUTHOR]
Copyright of Journal of Business Economics & Management is the property of Vilnius Gediminas Technical University and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
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  Data: EXAMINING THE READABILITY OF ACCOUNTING NARRATIVES DERIVED FROM EARNINGS MANAGEMENT.
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  Data: <searchLink fieldCode="JN" term="%22Journal+of+Business+Economics+%26+Management%22">Journal of Business Economics & Management</searchLink>. 2023, Vol. 24 Issue 6, p1080-1101. 22p.
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  Data: *<searchLink fieldCode="DE" term="%22Earnings+management%22">Earnings management</searchLink><br />*<searchLink fieldCode="DE" term="%22Disclosure+in+accounting%22">Disclosure in accounting</searchLink><br />*<searchLink fieldCode="DE" term="%22Earnings+forecasting%22">Earnings forecasting</searchLink><br />*<searchLink fieldCode="DE" term="%22Financial+disclosure%22">Financial disclosure</searchLink><br /><searchLink fieldCode="DE" term="%22Language+%26+languages%22">Language & languages</searchLink><br /><searchLink fieldCode="DE" term="%22Logistic+regression+analysis%22">Logistic regression analysis</searchLink>
– Name: Abstract
  Label: Abstract
  Group: Ab
  Data: This study investigates whether language difference affects the readability scores of accounting narratives derived from earnings management practices in 226 companies in the UK, Spain, and Jordan from 2017 to 2021.Our analytical method applies three of the most significant readability measures based on the characteristics of each language, as well as multiple linear and logistic regression models, to demonstrate the impact of language differences on the readability of accounting narratives. The findings indicate that earnings management practices significantly affect the readability of accounting disclosures/narratives, and that past financial profitability moderates this relationship. The implications of the findings reported will help decision-makers better understand the quality and readability of accounting narratives derived from companies' earnings management. Our analysis also has implications for how stakeholders, accounting policymakers, financial statement auditors, and academics understand the relationship between accounting reporting narratives and earnings management. [ABSTRACT FROM AUTHOR]
– Name: AbstractSuppliedCopyright
  Label:
  Group: Ab
  Data: <i>Copyright of Journal of Business Economics & Management is the property of Vilnius Gediminas Technical University and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract.</i> (Copyright applies to all Abstracts.)
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        Value: 10.3846/jbem.2023.20447
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      – Code: eng
        Text: English
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        PageCount: 22
        StartPage: 1080
    Subjects:
      – SubjectFull: Earnings management
        Type: general
      – SubjectFull: Disclosure in accounting
        Type: general
      – SubjectFull: Earnings forecasting
        Type: general
      – SubjectFull: Financial disclosure
        Type: general
      – SubjectFull: Language & languages
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      – SubjectFull: Logistic regression analysis
        Type: general
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      – TitleFull: EXAMINING THE READABILITY OF ACCOUNTING NARRATIVES DERIVED FROM EARNINGS MANAGEMENT.
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            NameFull: AL-MOHAREB, Manar
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            – D: 01
              M: 11
              Text: 2023
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              Y: 2023
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            – TitleFull: Journal of Business Economics & Management
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