Investigating the Mediating Effect of Financial Reporting Readability on the Relationship between Earnings Management and Cost of Capital

Objective: The aim of this study is to examine the mediating role of financial reporting readability in the relationship between earnings management and cost of capital. Method: To assess the readability of financial reporting, FOG and text length indices were used, and to measure earnings managemen...

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Autores principales: Iman Dadashi (Ph.D), Mohammad Norouzi (Ph.D)
Formato: article
Lenguaje:FA
Publicado: Shahid Bahonar University of Kerman 2020
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Acceso en línea:https://doaj.org/article/76290c0454e54c26813a04fcfd3058e3
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