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The paper aims to investigate the relationship between geographic proximity and the readability of financial statement footnotes, which are important sources of information for stakeholders before making decisions about the firm. Our study focuses on examining the impact of distance and audit fees on the dynamics of auditor-client relationships when it comes to generating or evaluating complex financial statement footnotes. The sample for this study consists of 1,117 firm-year observations from firms listed on the Indonesia Stock Exchange (IDX) from 2018-2020. We employ fixed-effect regression and selection bias testing to ensure the robustness of the results. The authors find that geographic proximity between auditors and clients has an impact on the readability of financial statement footnotes, particularly when the distance between the client and auditor is closer, which may make it more challenging to read financial statement footnotes. Additionally, the interaction between audit f ....
By the mpc, the monetary policy committee, the members deciding on the interest rate rise, they say the question to be considered by mpc members is whether they have tightened enough and going further, risk tipping the economy into a recession, or whether another turn of the ratchet is needed and by how much. the mpc, according to the telegraph, might well be advised to are on the side of caution, since morning lines have been imminent recession, have been flashing red. the bank s reputation has been so shredded by its failure to control inflation, then it will overcompensate, to underpin its own readability, that is the worry. actually, around the slowing of manufacturing and all of that think, we had this report a little earlier on this week, that was saying that rates of contraction in factory output, new orders and employment, all accelerated in july. ....
It and become the best at it. that is the plot of today s velshi banned book club, called the best at it, by and author and actor, who you might recognize, maulik pancholy. it had intended audience of 8 to 12. year old seat new go very far below the surface to find a story that definitely explores mental, health sexuality, and what it means to be a minority. while it may seem ambitious to tackle all three of those topics that, once the end result is heartbreakingly authentic and poignant. it brings true that rolls obsessive tendencies get, worse as he struggles to come to terms with his sexuality. it s also not surprising to learn this book is at least partly semi autobiographical. none of this is to say that the best that it is a heavy or demanding read, part of the book successes that it s readability for young audience. it s funny, it s endearing, and it s especially full of love. rahul is surrounded by love. his best friend, chelsea, his overbearing indian aunties, his ....
Objective: The aim of this study is to quantify the readability, actionability, understandability, and overall quality of dietary education resources designed for patients and published in the Journal of Renal Nutrition. Design and Methods: All patient education materials published in the “Patient Education” section of the journal from 2011 to 2021 were included. The readability, health literacy demand, and quality were evaluated using the Hemingway editor, Patient Education Materials Assessment Tool, and the Centers for Disease Control and Prevention Clear Communication Index (CDC CCI) respectively. Good quality materials were those with a reading grade level of ≤8; a Patient Education Materials Assessment Tool score of >70% (indicating materials were understandable and actionable), and a CDC CCI score >90%. Results: A total of 42 resources were evaluated. Most materials (92%) were written at an appropriate level of readability (median grade 5, interquartile range [IQR: 5- ....