Readability, governance and performance: a test of the obfuscation hypothesis in Qatari listed firms

Purpose This paper aims to examine the relationship between the readability of annual reports and corporate performance in Qatari listed firms while controlling for a firm’s competitive position, governance structure and specific features such as size, age and industry type. Design/methodology/appro...

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Veröffentlicht in:	Corporate governance (Bradford) 2019-04, Vol.19 (2), p.270-298
Hauptverfasser:	Hassan, Mostafa Kamal, Abu Abbas, Bassam, Garas, Samy Nathan
Format:	Artikel
Sprache:	eng
Schlagworte:	Age Annual reports Communication Corporate governance Emerging markets Financial reporting Hypotheses International business International finance Narratives Readability Reading Return on assets Studies Variables
Online-Zugang:	Volltext
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