Title : ( Financial constraints, fraud and financial statements’ readability )
Authors: Mahdi Salehi , Zainab Ahmadi , Pejman Mohammadi ,
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Abstract
Findings show that financial constraints negatively and significantly impact reporting readability. Moreover, the results indicate that financial constraints can motivate companies to engage in further fraudulent reporting.
Keywords
, Financial constraint, Financial statements fraud, Readability of financial statements
@article{paperid:1107411,
author = {Salehi, Mahdi and Zainab Ahmadi and Pejman Mohammadi},
title = {Financial constraints, fraud and financial statements’ readability},
journal = {Accounting Research Journal},
year = {2026},
month = {March},
issn = {1030-9616},
pages = {1--20},
numpages = {19},
keywords = {Financial constraint; Financial statements fraud; Readability of financial statements},
}
%0 Journal Article
%T Financial constraints, fraud and financial statements’ readability
%A Salehi, Mahdi
%A Zainab Ahmadi
%A Pejman Mohammadi
%J Accounting Research Journal
%@ 1030-9616
%D 2026
