METHODOLOGY FOR MEASURING THE UNDERSTANDABILITY OF FINANCIAL REPORT MESSAGES

Ah Adelberg

Journal of Accounting Research, 1979, vol. 17, issue 2, 565-592

Keywords: Disclosures; Cloze readability; Narrative disclosures; Understandability of disclosures (search for similar items in EconPapers)
JEL-codes: D82 G14 M41 (search for similar items in EconPapers)
Date: 1979
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Citations: View citations in EconPapers (5)

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Persistent link: https://EconPapers.repec.org/RePEc:bla:joares:v:17:y:1979:i:2:p:565-592

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DOI: 10.2307/2490519

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Journal of Accounting Research is currently edited by Philip G. Berger, Anna Costello, Luzi Hail, Valeri Nikolaev, Haresh Sapra, Laurence van Lent and Regina Wittenberg Moerman

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