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Keywords: tone
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Journal Articles
Journal of Emerging Technologies in Accounting (2021) 18 (2): 53–76.
Published: 01 September 2021
...Ekaete Efretuei ABSTRACT In this study, I examine variations in the textual complexity of annual report narrative disclosures using the Fog Readability Index and Fin-Neg word list Tone Index given year and industry effects. I analyze accounting narrative readability and tone based on firm years...