Does Readability of Textual Disclosures in Modern Slavery Reports Pay Off? Evidence from a Regulatory Setting

IF 4.6 Q1 BUSINESS, FINANCE Accounting in Europe Pub Date : 2024-06-23 DOI:10.1080/17449480.2024.2364654
Amitav Saha, Sudipta Bose, Habib Zaman Khan
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Abstract

This study examines the association between textual disclosure readability in modern slavery reports and firm value. Using 212 Australian modern slavery statements for the financial year 2019–2020,...
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现代奴隶制报告中文本披露的可读性会带来好处吗?来自监管环境的证据
本研究探讨了现代奴隶制报告中文本披露的可读性与公司价值之间的关联。本研究使用2019-2020财年澳大利亚的212份现代奴役报告,...
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来源期刊
Accounting in Europe
Accounting in Europe BUSINESS, FINANCE-
CiteScore
5.00
自引率
7.10%
发文量
14
期刊最新文献
The impact of the non-audit fee cap on audit quality in European public interest entities Exploring Multi-level Drivers of Accountants’ Opinions on the Changes Introduced by the Corporate Sustainability Reporting Directive The Readability of Non-Financial Information. The Role of Stakeholders' Pressure in the European Setting Does Readability of Textual Disclosures in Modern Slavery Reports Pay Off? Evidence from a Regulatory Setting How Ethical is Earnings Management? Evidence from an Emerging Economy
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