NDLI: Readability to Financial Report: A Comparative Study of Chinese and Foreign Countries

Content Provider	IEEE Xplore Digital Library
Author	Yan Sun Xiaofeng Wang Yingxin Yu
Copyright Year	2014
Description	Author affiliation: Sch. of Manage., Lanzhou Univ., Lanzhou, China (Yan Sun; Xiaofeng Wang; Yingxin Yu)
Abstract	Financial report readability is an important factor influencing the decision usefulness of accounting report, which has become a common concern problem of both accounting theory and practice. For study on financial report readability, it is gradually mature in foreign countries, but in China, due to the limited measurement method of readability and other factors, the study on financial report readability is less. In order to guide the future domestic study on financial report readability better, this article reviews the related literature at home and abroad in terms of the connotation of financial report readability, measuring method, influencing factors and the effects of financial report readability. The paper compares the study of financial report readability between that of domestic and foreign. At the same time, it analyzes the deficiency of the domestic research. Finally, the paper points out the future research.
Starting Page	223
Ending Page	227
File Size	312208
Page Count	5
File Format	PDF
e-ISBN	9781479953721
DOI	10.1109/CSO.2014.48
Language	English
Publisher	Institute of Electrical and Electronics Engineers, Inc. (IEEE)
Publisher Date	2014-07-04
Publisher Place	China
Access Restriction	Subscribed
Rights Holder	Institute of Electrical and Electronics Engineers, Inc. (IEEE)
Subject Keyword	Financial report readability Companies Materials Readability measurement method Readability metrics Educational institutions Indexes Sun Standards Readability formula
Content Type	Text
Resource Type	Article

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