Research Article
A Systematic Literature Review Readability of Accounting Information: Contribution and Challenges
@INPROCEEDINGS{10.4108/eai.4-9-2024.2353787, author={Eha Nugraha and Einde Evana and Liza Alvia}, title={A Systematic Literature Review Readability of Accounting Information: Contribution and Challenges}, proceedings={Proceedings of the 7th International Conference of Economics, Business, and Entrepreneurship, ICEBE 2024, 4-5 September 2024, Shah Alam, Selangor, Malaysia}, publisher={EAI}, proceedings_a={ICEBE}, year={2024}, month={12}, keywords={readibility narrative disclosure information disclosure slr elicit and sci space tools (typosetio)}, doi={10.4108/eai.4-9-2024.2353787} }- Eha Nugraha
Einde Evana
Liza Alvia
Year: 2024
A Systematic Literature Review Readability of Accounting Information: Contribution and Challenges
ICEBE
EAI
DOI: 10.4108/eai.4-9-2024.2353787
Abstract
The aim of the article is to review thematic research on the readability of information disclosures, especially in providing various contributions to management or investor decisions and the challenges faced in order to increase the readability of information disclosures. This study uses a systematic literature review (SLR) methodology of 40 research articles with the special topic of readability of information disclosure from various article sources in Quarters 1, 2, and 3 with artificial intelligence elicit and sci space tools (typoset.io). This paper shows that the main contributions of readability studies vary widely. The implications of this study are very relevant to investors' needs in understanding information disclosure that is easy to read. Therefore, entities should prioritize improving the readability of reports to assist investors' understanding in decision making.
