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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| Auteurs principaux: | , |
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| Format: | article |
| Langue: | FA |
| Publié: |
Shahid Bahonar University of Kerman
2020
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| Accès en ligne: | https://doaj.org/article/76290c0454e54c26813a04fcfd3058e3 |
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