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Information Journal Paper

Title

Readability of Financial Statements and the Sensitivity of Investors to Use of Accounting Information

Pages

  87-103

Abstract

 In recent years, studying the quality of accounting and financial texts and it’ s relation to others financial and non-financial proxies has became one of the new important matters in academic and profession literature. The purpose of this research is to investigate the relation between Readability of financial statement (Readability) and the sensitivity of Investors to use of accounting information in Tehran Stock Exchange. The results show a significant relation between Readability and the sensitivity of Investors to use of accounting information. Furthermore, this sensitivity is higher for companies which have more non-professional and non-major Investors.

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  • Cite

    APA: Copy

    Bagheri Azghandi, Abotaleb, HESARZADEH, REZA, & ABBASZADEH, MOHAMMAD REZA. (2018). Readability of Financial Statements and the Sensitivity of Investors to Use of Accounting Information. JOURNAL OF FINANCIAL MANAGEMENT PERSPECTIVE, 8(3 (23) ), 87-103. SID. https://sid.ir/paper/408460/en

    Vancouver: Copy

    Bagheri Azghandi Abotaleb, HESARZADEH REZA, ABBASZADEH MOHAMMAD REZA. Readability of Financial Statements and the Sensitivity of Investors to Use of Accounting Information. JOURNAL OF FINANCIAL MANAGEMENT PERSPECTIVE[Internet]. 2018;8(3 (23) ):87-103. Available from: https://sid.ir/paper/408460/en

    IEEE: Copy

    Abotaleb Bagheri Azghandi, REZA HESARZADEH, and MOHAMMAD REZA ABBASZADEH, “Readability of Financial Statements and the Sensitivity of Investors to Use of Accounting Information,” JOURNAL OF FINANCIAL MANAGEMENT PERSPECTIVE, vol. 8, no. 3 (23) , pp. 87–103, 2018, [Online]. Available: https://sid.ir/paper/408460/en

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