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نتیجه جستجو - قابل خواندن بودن

تعداد مقالات یافته شده: 2
ردیف عنوان نوع
1 It pays to partner with a firm that writes annual reports well
به یک شرکت شریکی که گزارشات سالانه را به خوبی می نویسد می پردازد-2018
We use strategic alliances as a setting to examine whether the readability of a firms partners 10-K matters. We find that the increase in the cumulative abnormal return (CAR) around the announcement of an alliance is relatively lower when the firms partner in a strategic alliance has a less readable 10-K report. Additional tests show that the impact of the readability of a partners 10-K is much stronger when investors suspect insufficient due diligence before the alliances formation, when the partner is from a different industry, and when the alliance occurs before the Sarbanes–Oxley Act. Overall, our results show that the readability of a partners annual report matters—it pays to partner with a firm that writes these reports well.
keywords: Strategic alliance |Readability |10-Ks |Annual reports
مقاله انگلیسی
2 Readability of the credit card agreements and financial charges
قابل خواندن بودن موافقتنامه های کارت اعتباری و شارژهای مالی-2018
We examined the readability of credit card agreements and its relationship with financial charges. Examining the credit card agreements filed with the Consumer Financial Protection Bureau in 2014, we found that the typical credit card agreement is written at an 8th to 9th grade level, which is higher than the average American reading level. We show that the readability of credit card agreements is negatively related to financial charges: cards with easier-to-read agreements are associated with lower annual percentage rates, lower minimum monthly payments, and lower cash advance fees.
keywords: Credit card| Readability| Financial charges| Annual percentage rates
مقاله انگلیسی
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