Readability and Understandability of Notes to Financial Statements
Samantha Telles,
Bruno Meirelles Salotti
Abstract:Purpose -Our research examined the impact of readability on the understandability of notes to the financial statement and investigated the influence of a glossary on understandability. theoretical framework -Previous studies have treated readability and understandability as synonymous, but understandability is a broader concept influenced by contextual complexity, syntax, and individual characteristics.Design/methodology/approach -We conducted an experiment involving 111 participants in Brazil with a backgroun… Show more
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