MatÃas BraunTiago Miguel FerreiraMarcelo Ortiz2026-03-222026-03-22202210.2139/ssrn.4093127https://doi.org/10.2139/ssrn.4093127https://andeanlibrary.org/handle/123456789/59473Citaciones: 4enReadabilityEarningsBusinessEarnings qualityQuality (philosophy)FinanceAccountingFinancial Report Readability as a Signaling Device of Earnings Qualityarticle