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...
Main Author: | Oleksandr Sukhomlyn |
---|---|
Format: | Article |
Language: | English |
Published: |
National Bank of Ukraine
2018-09-01
|
Series: | Visnyk of the National Bank of Ukraine |
Subjects: | |
Online Access: | http://journal.bank.gov.ua/uploads/articles/245_2.pdf |
Similar Items
-
Client Employment of previous Auditors : Banks' Views on Auditor Independence
by: Ziegler, Max, et al.
Published: (2014) -
Written Business Communication. Case Study: Auditor’s Report
by: Alina Buzarna-Tihenea (Galbeaza)
Published: (2019-01-01) -
Auditor Independence: Small and Medium-Sized Enterprises Knowledge of Auditor Independence Regulations
by: Petersson, Camilla, et al.
Published: (2012) -
Threats to Auditor Independence: Evidence from Iran
by: Ashkan Mirzay Fashami, et al.
Published: (2020-10-01) -
The Independence of Banks Internal Auditors from Banks’ Executives
by: Valbona Cinaj, et al.
Published: (2020-01-01)