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What is Readability Impact of IFRS Adoption about?

This paper investigates the impact of International Financial Reporting Standards (IFRS) on the readability of narrative annual report disclosures in New Zealand, finding that IFRS adoption has led to increased complexity and reduced readability. The authors utilize computational linguistics to measure readability pre- and post-IFRS adoption, revealing significant relationships between IFRS and lower readability indicators. The findings suggest that while IFRS aims to enhance reporting quality, it may inadv

Author

Oumaima Znazen

Language

EN