Executive age and the readability of financial reports

Xu, Qiao; Fernando, Guy D.; Tam, Kinsun

doi:10.1016/j.adiac.2018.09.004

Cited by 54 publications

(110 citation statements)

References 40 publications

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“…According to Dolch (1949) and Stahl (2003), a robust relationship exists between vocabulary size and difficulties in reading. As in Xu at al. (2018), this study adopts dimension as another measure of readability, where a higher dimension corresponds to more difficult reading.…”

Section: Research Methodology and Text Analytic Measurementioning

confidence: 82%

The U.S. versus international ethics codes for accountants: A computerized content analysis

Lee¹,

Leung²,

Tam³

2020

IJDAR

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This study applies computerized content analysis techniques, including term frequency analysis, readability index, and cosine similarity, to compare the U.S. versus international ethics codes for professional accountants. It reveals and compares new characteristics of these ethics codes. The U.S. ethics code is found to be less readable but more reflective of moral values concerning social order. The international ethics code emphasizes the independence and confidentiality principles, while the U.S. ethics code emphasizes independence and responsibilities. There are more similarities within the U.S. ethics code and within the international ethics code than between these ethics codes.

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Section: Research Methodology and Text Analytic Measurementioning

confidence: 82%

The U.S. versus international ethics codes for accountants: A computerized content analysis

Lee¹,

Leung²,

Tam³

2020

IJDAR

Self Cite

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“…Analisis Laporan keuangan adalah instrumen yang tepat untuk dijadikan bahan analisa kinerja koperasi, karena didalam laporan keuangan terdapat informasi yang penting seperti sumber daya perusahaan, kewajiban atau hutang dan kekayaan pemilik (Arifah, Atmaja, & Verawati, 2019) . Laporan keuangan yang baik akan memudahkan investor dan calon investor menilai kondisi keuangan perusahaan, dan pihak eksekutif perusahaan harus mampu memahami dan menjelaskan kondisi keuangan perusahaannya (Xu, Fernando, & Tam, 2018…”

Section: Pendahuluanunclassified

Peningkatan Kinerja Koperasi Melalui Pendampingan Manajemen Keuangan Pada Koperasi 64 Bahari Surabaya

Wasiaturrahma

Sulistyowati

Heriyati

et al. 2020

jbm

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64 Bahari Cooperative, located in Kedung Cowek Sub-District, Kenjeran District, has a growing cooperative asset but the management is still having difficulty in preparing financial reports manually. The main agenda in this service program is to procure online-based Sharia cooperative accounting software for fishermen cooperatives. This can be done because the cooperative already has a laptop, most members already have an android mobile phone, and internet access is quite adequate because it is located in the Surabaya City area. In addition, online systems are considered cheaper than offline software because cooperatives do not need to incur server procurement costs that require large costs. Another advantage is that it can be accessed by members wherever and whenever. The result of this program is an increase in the ability of 64 Bahari Cooperative managers to make financial reports independently.

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“…Laporan tahunan merupakan alat komunikasi yang digunakan manajemen untuk menyampaikan informasi terkait dengan kinerja perusahaan selama satu tahun berjalan (Guthrie et al, 2004;Morsing dan Schultz, 2006), sehingga kejelasan laporan tahunan menjadi hal yang penting untuk memastikan bahwa masyarakat dapat memahami informasi tersebut dengan baik Ainun (Xu et al, 2018). Unsur kualitatif dari laporan tahunan berupa narasi pengungkapan yang disediakan oleh organisasi merupakan salah satu unsur yang manarik bagi banyak peneliti (Guthrie et al, 2004).…”

Section: Pendahuluanunclassified

“…Hasan (2018) menyatakan bahwa kemampuan manajerial merupakan salah satu faktor yang dapat mempengaruhi tingkat keterbacaan. Selain itu, Xu et al (2018) juga menemukan bukti bahwa umur CEO yang lebih tua dapat menciptakan narasi pengungkapan dengan tingkat keterbacaan yang lebih tinggi. Namun demikian, penelitian-penelitian yang mengevaluasi faktor karakteristik dari manajer untuk menciptakan tingkat keterbacaan yang beragam masih jarang dilakukan.…”

Section: Pendahuluanunclassified

“…Penelitian Xu et al (2018) memberikan bukti yang terbatas pada umur CEO berhubungan positif dengan keterbacaan narasi pengungkapan, padahal pengalaman yang dimiliki oleh CEO juga merupakan karakteristik yang perlu diperhatikan. Penelitian ini berfokus pada bagaimana pengalaman yang dimiliki oleh CEO dapat mempengaruhi tingkat keterbacaan dari narasi pengungkapan yang disusunnya.…”

Section: Pendahuluanunclassified

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Pengaruh Tenure CEO terhadap Readability Narasi Pengungkapan

Ainun

2020

JEBIK

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This study examines the influence of CEO tenure on readability of narratives disclosure. This study also included company size and company age as control variables. The sample used in this study was 482 companies listed on the Indonesia Stock Exchange in 2018. There are not many studies on readability of narratives disclosure in Indonesia, so this study is expected to motivate academics to develop studies on disclosure narrative readability. The results showed that more longer CEO tenure could increase the readability of narratives disclosure. This condition can occur because CEO with longer tenure will be better able to communicate firm conditions in naratives disclosure that is simpler and easier to understand than CEO with shorter tenure. Moreover, firm size and firm age add complexity to narratives disclosure and decrease readability. This condition occurs because more larger the firm size and more older the firm age can create more items that must be disclosed in the narratives disclosure. This study can use to enrich the literature about influence of CEO tenure on readability of narratives disclosure.

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Executive age and the readability of financial reports

Cited by 54 publications

References 40 publications

The U.S. versus international ethics codes for accountants: A computerized content analysis

The U.S. versus international ethics codes for accountants: A computerized content analysis

Peningkatan Kinerja Koperasi Melalui Pendampingan Manajemen Keuangan Pada Koperasi 64 Bahari Surabaya

Pengaruh Tenure CEO terhadap Readability Narasi Pengungkapan

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