Does Readability of Textual Disclosures in Modern Slavery Reports Pay Off? Evidence from a Regulatory Setting-Reference-Cited by-同舟云学术

Does Readability of Textual Disclosures in Modern Slavery Reports Pay Off? Evidence from a Regulatory Setting

Published:2024-06-23 Issue: Volume: Page:1-35
ISSN:1744-9480
Container-title:Accounting in Europe
language:en
Short-container-title:Accounting in Europe

Author:

Saha Amitav¹^ORCID,Bose Sudipta²,Khan Habib Zaman³

Affiliation:

1. National School of Law and Business, The University of Notre Dame Australia, Sydney, Australia

2. Discipline of Accounting and Finance, Newcastle Business School, The University of Newcastle, Sydney, Australia

3. Discipline of Accounting and Finance, Canberra Business School, University of Canberra, Bruce, Australia

Publisher

Informa UK Limited

Link

https://www.tandfonline.com/doi/pdf/10.1080/17449480.2024.2364654

Reference92 articles.

1. Board characteristics, accounting report integrity, and the cost of debt

2. The Double-Edge of Organizational Legitimation

3. Annual Report Narratives and the Cost of Equity Capital: U.K. Evidence of a U-shaped Relation

4. Australian Government. (1995). Criminal Code Act 1995. Retrieved March 12 2024 from https://www.legislation.gov.au/C2004A04868/2022-11-10/text

5. Australian Government. (2018). Modern Slavery Act 2018 (Cth). Retrieved February 02 2024 from https://www.legislation.gov.au/C2018A00153/asmade/text

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