{"title":"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","authors":"Tsung-Kang Chen, Yijie Tseng, Ruey-Ching Lin, Yu-Shun Hung","doi":"10.1080/09638180.2024.2322050","DOIUrl":null,"url":null,"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...","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":"25 1","pages":""},"PeriodicalIF":2.5000,"publicationDate":"2024-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Readability of Pension Narrative Disclosures, Pension Regulatory Changes, and Corporate Credit Risk\",\"authors\":\"Tsung-Kang Chen, Yijie Tseng, Ruey-Ching Lin, Yu-Shun Hung\",\"doi\":\"10.1080/09638180.2024.2322050\",\"DOIUrl\":null,\"url\":null,\"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...\",\"PeriodicalId\":11764,\"journal\":{\"name\":\"European Accounting Review\",\"volume\":\"25 1\",\"pages\":\"\"},\"PeriodicalIF\":2.5000,\"publicationDate\":\"2024-03-07\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"European Accounting Review\",\"FirstCategoryId\":\"91\",\"ListUrlMain\":\"https://doi.org/10.1080/09638180.2024.2322050\",\"RegionNum\":3,\"RegionCategory\":\"管理学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"European Accounting Review","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.1080/09638180.2024.2322050","RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
Readability of Pension Narrative Disclosures, Pension Regulatory Changes, and Corporate Credit Risk
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...
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.
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