The impact of complexity and ambiguity of accounting disclosures on corporate cash holdings

HIGHLIGHTS

• What: The results of this research work provide further knowledge to researchers managers financial analysts and investors as they contribute to the deeper analysis and comprehension of corporate cash holdings policy shedding the light on its association with accounting information quality. The aim of this study is to examine the association between complexity and ambiguity of information that managers disclose in annual reports and the level of cash that they choose to hold. This study attempts to examine whether managers that disclose more complex information tend to hoard or decrease corporate cash holdings. The empirical evidence about . . .
  

   

  

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