Does Board Independence Influence Annual Report Readability?

Rahman, Dewan; Kabir, Muhammad

doi:10.1080/09638180.2023.2223590

Cited by 12 publications

(1 citation statement)

References 61 publications

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“…These include inducing insiders to engage in more opportunistic sales (Yin et al, 2023), increasing equity mispricing , severely narrowing the avenues for firms to obtain financing through trade credit (Li et al, 2024), and lowering stock return synchronicity (Gangadharan and Padmakumari, 2023), among others. In terms of the influencing factors for ARR, the existing research mainly discusses the perspectives of board independence (Rahman and Kabir, 2023), organizational capital (Panta and Panta, 2023), CEO power (Sun et al, 2022) and the corporate social responsibility (Soliman and Ben-Amar, 2022). In general, there is still a large gap in the study of the antecedents of ARR, and few studies analyse this issue from the perspective of corporate shareholder characteristics.…”

Section: Literature Reviewmentioning

confidence: 99%

Better or worse? Revealing the impact of common institutional ownership on annual report readability

Jiang,

Hu,

Wang

2024

Humanit Soc Sci Commun

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Based on the data on Chinese listed companies over the period from 2007–2021, the relationship between common institutional ownership (CIO) and annual report readability (ARR) is revealed in this paper. The results show that CIO reduces ARR. After a series of robustness tests, this conclusion continues to hold. Further analyses indicate that in situations where analyst attention, industry concentration, and media coverage are high, the above negative relationship is more significant. In addition, operational risks play a mediating role between CIO and ARR. This study enriches the evidence supporting the collusive manipulation effect of CIO.

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Section: Literature Reviewmentioning

confidence: 99%

Better or worse? Revealing the impact of common institutional ownership on annual report readability

Jiang,

Hu,

Wang

2024

Humanit Soc Sci Commun

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The drivers of nonfinancial disclosure quality: A systematic literature review analysis

Latella,

Veltri

2024

Corp Soc Responsibility Env

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This study aims to analyze the current state of research on the determinants of nonfinancial disclosure quality (NFDQ). The systematic literature review analysis applied in the study is based on the systematic literature review principles, and on bibliographic analysis and manual content analysis instruments to highlight the key factors that have been studied for their impact on NFDQ. These factors include firm‐related drivers (i.e., ESG‐related drivers and other firm‐related drivers), the characteristics of nonfinancial reports, (assurance, type of report, and sustainability guidelines) and country level determinants (nonfinancial regulation). In addition to summarizing the current state of knowledge, this study identifies gaps in the existing literature and offers valuable suggestions for future research directions.

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Being alert to the contingency: how environmental turbulence impacts annual report readability

Bae,

Seo,

Roh

2024

Applied Economics Letters

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Does Board Independence Influence Annual Report Readability?

Cited by 12 publications

References 61 publications

Better or worse? Revealing the impact of common institutional ownership on annual report readability

Better or worse? Revealing the impact of common institutional ownership on annual report readability

The drivers of nonfinancial disclosure quality: A systematic literature review analysis

Being alert to the contingency: how environmental turbulence impacts annual report readability

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