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Accounting Report Readability: The Use of Readability Techniques · Study

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ArticleAccounting Report Readability: The Use of Readability Techniques

Nerys Lewis1986

Article1986

Accounting Report Readability: The Use of Readability Techniques

Nerys Lewis · Lee David Parker · G. D. Pound

68 citations·0/0 files stored·Accounting and Business Research

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Accounting Education and Careers

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References

1974Foundations of Behavioral Research 1968The Technique of Clear Writing.2017Journal of Applied Psychology 2012Understanding Reading 1973Psycholinguistics and reading 1979Narrative Disclosures Contained in Financial Reports: Means of Communication or Manipulation?1972The Semantic Dimensions of Financial Statements

Cited by

2015A Readability Evolution of Narratives in Annual Reports 1992Measuring readability: A comparison of accounting textbooks 2014IFRS adoption and financial statement readability: Korean evidence 2005Analysis of the complexity of writing used in accounting textbooks over the past 100 years 2012Impression Management Motivations, Strategies and Disclosure Credibility of Corporate Narratives 2014Determinants of Readability of Financial Reports of U.S.-Listed Asian Companies 1989THE LOCAL AUTHORITY ANNUAL REPORT IN THE UK: AN EXPLORATORY STUDY OF ACCOUNTING COMMUNICATION AND DEMOCRACY

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Details

Year1986

Typearticle

Published1986-06-01

VenueAccounting and Business Research

ISSN-L0001-4788

Languageen

Citations68

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1080/00014788.1986.9729318

openalex_workW1997709354

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2021Readability of Accounting Disclosures: A Comprehensive Review and Research Agenda*