Readability of the explanatory notes to the public financial statements of the states of Northeast Region and socio-economic and financial variables based on regression with panel data. - de Matos, Cibele Pires; do Nascimento, Roberto Sérgio; dos Santos Sant'Ana, Naiara Leite; Castro Cervantes, Nélida Astezia; Rodrigues Lima, Francisco Felipe Ramos (Revista Ambiente Contábil, 2026)