Electronic Resource

Article - Does Readability of Textual Disclosures in Modern Slavery Reports Pay Off? Evidence from a Regulatory Setting 1–25

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This study examines the association between textual disclosure readability in modern slavery
reports and firm value. Using 212 Australian modern slavery statements for the financial year 2019–2020, a
positive association is found between more readable textual disclosures in modern slavery reports and firm
value. The study also finds that an optimistic tone in textual disclosures and better firm-level corporate
governance accentuate this impact. Further analysis shows that the informative information component
of textual disclosures in modern slavery reports is positively priced by investors. Our study’s findings
contribute to the debate on why firms should consider improving the textual disclosure readability of
modern slavery reports. The study also informs various regulators (e.g. Australian Border Force,
Australian Securities and Investments Commission [ASIC], European Union [EU] and United Kingdom
[UK] government agencies, etc.) and international organisations about firm-level efforts to promote
high-quality reporting on the modern slavery risk.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

174.4 SAH d

Penerbit

: Springer Gabler (Springer Nature), Wiesbaden, Jerman., 2024

Deskripsi Fisik

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Bahasa

English

ISBN/ISSN

1573-0697

Klasifikasi

174.4 SAH d

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

Halaman: 1–25

Subjek

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Info Detail Spesifik

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Pernyataan Tanggungjawab

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Versi lain/terkait

Lampiran Berkas

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