Annual Report Complexity and Firm Profitability: The Roles of Agency Costs and Financial Risk as Moderating Variables: A Case of Egypt
Dalia Morsy Mohammed Hassan Rasheed
Abstract:The complexity of annual reports reduces the quality of the communication between companies and users. The literature has demonstrated that annual reports complexity reduces users' ability to understand, interpret, analyze information, and make decisions, resulting in higher information asymmetry, agency costs, financial risk, and lower profitability. This study examines the relationship between annual reports complexity and firm profitability. It also investigates the moderating effect of agency costs and fin… Show more
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