TY  - JOUR 
AU  - Ben-Amar, Wallid
AU  - García Meca, Emma
AU  - Francoeur, Claude
AU  - Martínez Ferrero, Jennifer
PY  - 2024
SN  - 0888-7993
UR  - http://hdl.handle.net/10366/161653
AB  - [EN] Textual features, such as readability and disclosure tone, of mandatory financial reports have significant economic consequences. Managers and directors’ demographic attributes can also lead to different reporting styles. This study examines how...
LA  - eng
PB  - American Accounting Association
KW  - Readability
KW  - Tone
KW  - Financial disclosure
KW  - 10-K reports
KW  - Board gender diversity
KW  - Female director
KW  - Audit committee
TI  - Do Gender-Diverse Boards Enhance the Linguistic Features of Corporate Financial Reporting?
DO  - 10.2308/HORIZONS-2020-207
T2  - Accounting Horizons
VL  - 38
M2  - 57
ER  -