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https://hdl.handle.net/1959.11/7960
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DC Field | Value | Language |
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dc.contributor.author | Bayerlein, Leopold | en |
dc.date.accessioned | 2011-07-08T14:51:00Z | - |
dc.date.issued | 2010 | - |
dc.identifier.citation | IAAER 11th World Congress of Accounting Educators and Researchers Paper Abstracts, p. 63-63 | en |
dc.identifier.uri | https://hdl.handle.net/1959.11/7960 | - |
dc.description.abstract | This paper extends prior obfuscation research through an assessment of the readability and obfuscation levels in chairman and/or CEO reports of 30 listed Australian firms. In addition, possible associations between obfuscation and several basic firm level performance indicators as well as possible mitigating factors are assessed. Drawing on prior research, the Flesch readability formula is used to assess readability and obfuscation. However, a novel methodological approach is used to distinguish between cases of positive and negative news. The study finds that the analysed narratives are typically very difficult to read. A significant association is found between the presence/absence of obfuscation and year to year changes of a firm's net profit, whilst the associations between obfuscation and year to year changes of a firm's debt ratio, a firm's level of shareholder concentration, and the proportion to which a firm's board is staffed with independent directors are non-significant. This paper adds to prior literature by introducing a new basis upon which the readability of positive news and negative news, and thus obfuscation is determined. This new methodology improves the assessment of obfuscation because the definitions of its components are more closely aligned with the assessment intention of the obfuscation hypothesis. | en |
dc.language | en | en |
dc.publisher | International Association for Accounting Education and Research (IAAER) | en |
dc.relation.ispartof | IAAER 11th World Congress of Accounting Educators and Researchers Paper Abstracts | en |
dc.title | Positive versus Negative News: Readability and Obfuscation in Financial Reports | en |
dc.type | Conference Publication | en |
dc.relation.conference | IAAER World Congress 2010: International Association for Accounting Education and Research 11th World Congress of Accounting Educators and Researchers | en |
dc.subject.keywords | Accounting, Auditing and Accountability | en |
local.contributor.firstname | Leopold | en |
local.subject.for2008 | 150199 Accounting, Auditing and Accountability not elsewhere classified | en |
local.subject.seo2008 | 900199 Financial Services not elsewhere classified | en |
local.subject.seo2008 | 900299 Property, Business Support Services and Trade not elsewhere classified | en |
local.profile.school | UNE Business School | en |
local.profile.email | lbayerl2@une.edu.au | en |
local.output.category | E3 | en |
local.record.place | au | en |
local.record.institution | University of New England | en |
local.identifier.epublicationsrecord | une-20101111-15268 | en |
local.date.conference | 4th - 6th November, 2010 | en |
local.conference.place | Singapore | en |
local.publisher.place | Online | en |
local.format.startpage | 63 | en |
local.format.endpage | 63 | en |
local.title.subtitle | Readability and Obfuscation in Financial Reports | en |
local.contributor.lastname | Bayerlein | en |
dc.identifier.staff | une-id:lbayerl2 | en |
local.profile.orcid | 0000-0001-8337-3133 | en |
local.profile.role | author | en |
local.identifier.unepublicationid | une:8133 | en |
dc.identifier.academiclevel | Academic | en |
local.title.maintitle | Positive versus Negative News | en |
local.output.categorydescription | E3 Extract of Scholarly Conference Publication | en |
local.relation.url | http://congress.iaaer.org/program/ | en |
local.relation.url | http://congress.iaaer.org/program/11th%20World%20Congress%20Abstracts.pdf | en |
local.conference.details | IAAER World Congress 2010: International Association for Accounting Education and Research 11th World Congress of Accounting Educators and Researchers, Singapore, 4th - 6th November, 2010 | en |
local.search.author | Bayerlein, Leopold | en |
local.uneassociation | Unknown | en |
local.year.published | 2010 | en |
local.date.start | 2010-11-04 | - |
local.date.end | 2010-11-06 | - |
Appears in Collections: | Conference Publication |
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