Readability of Pension Narrative Disclosures, Pension Regulatory Changes, and Corporate Credit Risk

IF 2.5 3区管理学 Q2 BUSINESS, FINANCE European Accounting Review Pub Date : 2024-03-07 DOI:10.1080/09638180.2024.2322050

Tsung-Kang Chen, Yijie Tseng, Ruey-Ching Lin, Yu-Shun Hung

引用次数: 0

Abstract

We examine, using corporate bond yield spreads, whether and how the readability of pension narrative disclosures is associated with corporate credit risk. The empirical results show that lower read...

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养老金叙述性披露的可读性、养老金监管变化和企业信贷风险

我们利用公司债券收益率差来研究养老金说明性信息披露的可读性是否以及如何与公司信用风险相关联。实证结果表明，可读性较低的养老金信息披露与企业信贷风险之间存在关联。

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来源期刊

European Accounting Review BUSINESS, FINANCE-

CiteScore

7.00

自引率

6.10%

发文量

期刊介绍： Devoted to the advancement of accounting knowledge, it provides a forum for the publication of high quality accounting research manuscripts. The journal acknowledges its European origins and the distinctive variety of the European accounting research community. Conscious of these origins, European Accounting Review emphasises openness and flexibility, not only regarding the substantive issues of accounting research, but also with respect to paradigms, methodologies and styles of conducting that research. Though European Accounting Review is a truly international journal, it also holds a unique position as it is the only accounting journal to provide a European forum for the reporting of accounting research.