The DOI matches its Crossref record; 4 of the 4 references it cites were found in a registry or an index.
Annual report readability, current earnings, and earnings persistence
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Citations
Cites
Healy, P. M., & Palepu, K. G. (2001) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(01)00018-0 · Cited by 8,097
On the impossibility of informationally efficient markets
Stiglitz, J. E., & Grossman, S. J. (1980) · Columbia University · doi:10.7916/d8765r99 · Cited by 3,645
Psychological Aspects of Natural Language Use: Our Words, Our Selves
Pennebaker, J. W., Mehl, M. R., & Niederhoffer, K. G. (2003) · Annual Review of Psychology · doi:10.1146/annurev.psych.54.101601.145041 · Cited by 2,624
Linguistic styles: language use as an individual difference
Pennebaker, J. W., & King, L. A. (1999) · Journal of Personality and Social Psychology · doi:10.1037/0022-3514.77.6.1296 · Cited by 1,961
Cited by
When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks
LOUGHRAN, T., & MCDONALD, B. (2011) · The Journal of Finance · doi:10.1111/j.1540-6261.2010.01625.x · Cited by 6,015
How does financial reporting quality relate to investment efficiency?
Biddle, G. C., Hilary, G., & Verdi, R. S. (2009) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2009.09.001 · Cited by 3,214
Mandatory CSR and sustainability reporting: economic analysis and literature review
Christensen, H. B., Hail, L., & Leuz, C. (2021) · Review of Accounting Studies · doi:10.1007/s11142-021-09609-5 · Cited by 1,923
“Moreover, boilerplate disclosures likely play a role in the increasing complexity and loss of readability of corporate disclosures (e.g., Li 2008; Dyer et al. 2016, 2017).70 Boilerplate disclosures are also common in CSR reports (see Section 3.4).71 To the extent that (meaningful) mandatory CSR…”
BackgroundInfluentialLEUZ, C., & WYSOCKI, P. D. (2016) · Journal of Accounting Research · doi:10.1111/1475-679x.12115 · Cited by 1,760
Wisdom of Crowds: The Value of Stock Opinions Transmitted Through Social Media
Chen, H., De, P., Hu, Y. (., & Hwang, B.-H. (2014) · Review of Financial Studies · doi:10.1093/rfs/hhu001 · Cited by 1,251
Metadata
- Authors
- Li, F.
- Venue
- Journal of Accounting and Economics
- Publisher
- Elsevier BV
- Published
- 2008-08
- Volume
- 45
- Issue
- 2-3
- Pages
- 221-247
- ISSN
- 0165-4101 (ISSN-L)
- OpenAlex
- W3122094160
- Cited by
- 2,838
- References
- 4
- FWCI
- 131.63
- Type
- journal article
- Language
- en
- Open access
- green
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- The paper
- Li, F. (2008). Annual report readability, current earnings, and earnings persistence. Journal of Accounting and Economics. https://doi.org/10.1016/j.jacceco.2008.02.003
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
