Communicative Efficiency in Ukraine’s Banking System: Evidence from Independent Auditor Reports
This study, based on the quantitative content analysis, examines communicative efficiency in the Ukrainian banking system, i.e. shows how the tone and the readability of independent auditor reports are associated with a bank performance in the next financial year. The study applies a fixed-effects e...
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Format: | Article |
Language: | English |
Published: |
National Bank of Ukraine
2018-09-01
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Series: | Visnyk of the National Bank of Ukraine |
Subjects: | |
Online Access: | http://journal.bank.gov.ua/uploads/articles/245_2.pdf |