Readability and understandability of notes to the financial statements

Accounting as a tool for communicating relevant information to multiple users must overcome issues and barriers of presenting such information. One of the issues is its understandability, once lack of understanding can impact decisions. However, understandability is not easily measured. Previous stu...

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Bibliographic Details
Main Author: Telles, Samantha Valentim
Other Authors: Salotti, Bruno Meirelles
Format: Others
Language:en
Published: Biblioteca Digitais de Teses e Dissertações da USP 2018
Subjects:
Online Access:http://www.teses.usp.br/teses/disponiveis/12/12136/tde-30072018-105221/