id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
hassl-3517	Harymawan, Iman; Cahyono, Suham ; Nasih, Mohammad ; Kamaruddin, Khairul Anuar 	Financial statement, geographic proximity, and readability footnotes: The moderating effect of the audit fee	2023	22	.pdf	application/pdf	11830	613	52	In addition, this closer relationship is possible as a source of cooperation tools to smooth and obscure important information that should be reported in financial statement information. The selection of the sample period in 2018 was the initial observation because we considered the standardization of the submission of financial statement footnote information, which is part of the company's annual report.	cache/hassl-3517.pdf	txt/hassl-3517.txt