Araştırma Makalesi
BibTex RIS Kaynak Göster
Yıl 2018, Cilt: 7 Sayı: 1, 300 - 302, 01.09.2018
https://doi.org/10.17261/Pressacademia.2018.902

Öz

Kaynakça

  • Asay, H. S., Libby, R., Rennekamp, K. (2018). Firm performance, reporting goals, and language choices in narrative disclosures. Journal of Accounting and Economics.
  • Brennan, N. M., Merkl-Davies, D. M. (2013). Accounting narratives and impression management. The Routledge companion to accounting communication, 109.
  • Chung, D., Hrazdil, K. Suwanyangyuan, N. (2016). Disclosure quantity and the efficiency of price discovery: evidence from the Toronto Stock Exchange. Review of Accounting and Finance, 15 (2), p.122-143.
  • Leung, S., Parker, L., Courtis, J. (2015). Impression management through minimal narrative disclosure in annual reports. The British accounting review, 47(3), p. 275-289.
  • Ateşman, E. (1997). Türkçede okunabilirliğin ölçülmesi. Dil Dergisi, 58 (71-74).
  • Bonsall IV, S. B., Leone, A. J., Miller, B. P., Rennekamp, K. (2017). A plain English measure of financial reporting readability. Journal of Accounting and Economics, 63(2-3), 329-357.
  • Dolnicar, S., Chapple, A. (2015). The readability of articles in tourism journals. Annals of Tourism Research, 52, 161-166.
  • DuBay, W. H. (2004). The principles of readability. Accessed: June 25, 2018, from: https://files.eric.ed.gov/fulltext/ED490073.pdf,.
  • Fakhfakh, M. (2016). Linguistic performance and legibility of auditors’ reports with modified opinions: an advanced investigation based on the ISAs on audit reports. Asian Review of Accounting, 24(1), 105-130.
  • Godfrey, J., Mather, P., Ramsay, A. (2003). Earnings and impression management in financial reports: the case of CEO changes. Abacus, 39(1), 95–123.
  • Horner, S. D., Surratt, D., Juliusson, S. (2000). Improving readability of patient education materials. Journal of community health nursing, 17(1), 15-23.
  • Li, F. (2008). Annual report readability, current earnings, and earnings persistence. Journal of Accounting and economics, 45(2-3), 221-247.
  • Loughran, T., McDonald, B. (2014). Measuring readability in financial disclosures. The Journal of Finance, 69(4), 1643-1671.
  • Pembeci, I., Bozsahin, C., Zeyrek, D. (2001). Computer-assisted learning of Turkish morphology. Accessed: June 25, 2018, from: https://pdfs.semanticscholar.org/2208/3f900fce3c8267c4c7e0510c431cd4830ee8.pdf
  • Richards, J. C., Schmidt, R., Kendricks, H., Kim, Y. (2002). Longman dictionary of language teaching and applied linguistics. Third Edition. UK:Pearson Education Limited.
  • Terrell, K. H., Kwok, L. (2011). Organizational impression management behaviors in social media: a perspective of a social networking site. In 16th Graduate Student Research Conference in Hospitality and Tourism. en: http://works. bepress. com/linchi_kwok/1
  • Tyler, J. M., Connaughton, S. L., Desrayaud, N., Fedesco, H. N. (2012). Organizational impression management: utilizing anticipatory tactics. Basic and Applied Social Psychology, 34(4), 336-348.
  • Xanthaki, H. (2010). Drafting manuals and quality in legislation: positive contribution towards certainty in the law or impediment to the necessity for dynamism of rules?. Legisprudence, 4(2), 111-128.

READABILITY OF CORPORATE REPORTS AND IMPRESSION MANAGEMENT

Yıl 2018, Cilt: 7 Sayı: 1, 300 - 302, 01.09.2018
https://doi.org/10.17261/Pressacademia.2018.902

Öz

Purpose- Understanding the disclosed information about the company is necessary for decision-making. Prior research shows that companies could use different writing style to obscure negative information. The main aim of the paper is to review readability measures and to understand how readability of corporate reports could be used as a tool for impression management.

Methodology- The literature is rewived to find out the readability measures and to understand how readability of corporate reports could be used as a tool for impression management.

Findings- It is found that different readability formulas are developed in the literature. The most common readability formulas are developed on text in English. However, there are different readability measures in different language.

Conclusion- To disclose corporate information in readable form is necessary condition for stakeholders’ their decision making process. In addition, corporation could use readability of disclosed information for their impression management.

Kaynakça

  • Asay, H. S., Libby, R., Rennekamp, K. (2018). Firm performance, reporting goals, and language choices in narrative disclosures. Journal of Accounting and Economics.
  • Brennan, N. M., Merkl-Davies, D. M. (2013). Accounting narratives and impression management. The Routledge companion to accounting communication, 109.
  • Chung, D., Hrazdil, K. Suwanyangyuan, N. (2016). Disclosure quantity and the efficiency of price discovery: evidence from the Toronto Stock Exchange. Review of Accounting and Finance, 15 (2), p.122-143.
  • Leung, S., Parker, L., Courtis, J. (2015). Impression management through minimal narrative disclosure in annual reports. The British accounting review, 47(3), p. 275-289.
  • Ateşman, E. (1997). Türkçede okunabilirliğin ölçülmesi. Dil Dergisi, 58 (71-74).
  • Bonsall IV, S. B., Leone, A. J., Miller, B. P., Rennekamp, K. (2017). A plain English measure of financial reporting readability. Journal of Accounting and Economics, 63(2-3), 329-357.
  • Dolnicar, S., Chapple, A. (2015). The readability of articles in tourism journals. Annals of Tourism Research, 52, 161-166.
  • DuBay, W. H. (2004). The principles of readability. Accessed: June 25, 2018, from: https://files.eric.ed.gov/fulltext/ED490073.pdf,.
  • Fakhfakh, M. (2016). Linguistic performance and legibility of auditors’ reports with modified opinions: an advanced investigation based on the ISAs on audit reports. Asian Review of Accounting, 24(1), 105-130.
  • Godfrey, J., Mather, P., Ramsay, A. (2003). Earnings and impression management in financial reports: the case of CEO changes. Abacus, 39(1), 95–123.
  • Horner, S. D., Surratt, D., Juliusson, S. (2000). Improving readability of patient education materials. Journal of community health nursing, 17(1), 15-23.
  • Li, F. (2008). Annual report readability, current earnings, and earnings persistence. Journal of Accounting and economics, 45(2-3), 221-247.
  • Loughran, T., McDonald, B. (2014). Measuring readability in financial disclosures. The Journal of Finance, 69(4), 1643-1671.
  • Pembeci, I., Bozsahin, C., Zeyrek, D. (2001). Computer-assisted learning of Turkish morphology. Accessed: June 25, 2018, from: https://pdfs.semanticscholar.org/2208/3f900fce3c8267c4c7e0510c431cd4830ee8.pdf
  • Richards, J. C., Schmidt, R., Kendricks, H., Kim, Y. (2002). Longman dictionary of language teaching and applied linguistics. Third Edition. UK:Pearson Education Limited.
  • Terrell, K. H., Kwok, L. (2011). Organizational impression management behaviors in social media: a perspective of a social networking site. In 16th Graduate Student Research Conference in Hospitality and Tourism. en: http://works. bepress. com/linchi_kwok/1
  • Tyler, J. M., Connaughton, S. L., Desrayaud, N., Fedesco, H. N. (2012). Organizational impression management: utilizing anticipatory tactics. Basic and Applied Social Psychology, 34(4), 336-348.
  • Xanthaki, H. (2010). Drafting manuals and quality in legislation: positive contribution towards certainty in the law or impediment to the necessity for dynamism of rules?. Legisprudence, 4(2), 111-128.
Toplam 18 adet kaynakça vardır.

Ayrıntılar

Birincil Dil İngilizce
Bölüm Makaleler
Yazarlar

Arzu Ozsozgun Caliskan Bu kişi benim 0000-0001-5753-3252

Emel Esen Bu kişi benim 0000-0001-6209-4952

Yayımlanma Tarihi 1 Eylül 2018
Yayımlandığı Sayı Yıl 2018 Cilt: 7 Sayı: 1

Kaynak Göster

APA Caliskan, A. O., & Esen, E. (2018). READABILITY OF CORPORATE REPORTS AND IMPRESSION MANAGEMENT. PressAcademia Procedia, 7(1), 300-302. https://doi.org/10.17261/Pressacademia.2018.902
AMA Caliskan AO, Esen E. READABILITY OF CORPORATE REPORTS AND IMPRESSION MANAGEMENT. PAP. Eylül 2018;7(1):300-302. doi:10.17261/Pressacademia.2018.902
Chicago Caliskan, Arzu Ozsozgun, ve Emel Esen. “READABILITY OF CORPORATE REPORTS AND IMPRESSION MANAGEMENT”. PressAcademia Procedia 7, sy. 1 (Eylül 2018): 300-302. https://doi.org/10.17261/Pressacademia.2018.902.
EndNote Caliskan AO, Esen E (01 Eylül 2018) READABILITY OF CORPORATE REPORTS AND IMPRESSION MANAGEMENT. PressAcademia Procedia 7 1 300–302.
IEEE A. O. Caliskan ve E. Esen, “READABILITY OF CORPORATE REPORTS AND IMPRESSION MANAGEMENT”, PAP, c. 7, sy. 1, ss. 300–302, 2018, doi: 10.17261/Pressacademia.2018.902.
ISNAD Caliskan, Arzu Ozsozgun - Esen, Emel. “READABILITY OF CORPORATE REPORTS AND IMPRESSION MANAGEMENT”. PressAcademia Procedia 7/1 (Eylül 2018), 300-302. https://doi.org/10.17261/Pressacademia.2018.902.
JAMA Caliskan AO, Esen E. READABILITY OF CORPORATE REPORTS AND IMPRESSION MANAGEMENT. PAP. 2018;7:300–302.
MLA Caliskan, Arzu Ozsozgun ve Emel Esen. “READABILITY OF CORPORATE REPORTS AND IMPRESSION MANAGEMENT”. PressAcademia Procedia, c. 7, sy. 1, 2018, ss. 300-2, doi:10.17261/Pressacademia.2018.902.
Vancouver Caliskan AO, Esen E. READABILITY OF CORPORATE REPORTS AND IMPRESSION MANAGEMENT. PAP. 2018;7(1):300-2.

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