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Does fair value accounting affect narrative disclosure obfuscation? Evidence from the United Kingdom consumer discretionary industry

Published Online: 2026-05-14

Authors

Efretuei, Ekaete https://orcid.org/0000-0002-4671-9841
Zhang, Fan
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Text and Data Mining valid from 2026-05-14

Version of Record valid from 2026-05-14
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Article History

Received: 2 December 2024

Accepted: 28 April 2026

First Online: 14 May 2026

Declarations

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: The author(s) declared no potential conflicts of interest with respect to the research,authorship, and/or publication of this article.

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