A Comment to Contextualize "Performance and Readability: A Comparison of Annual Reports of Profitable and Unprofitable Corporations"

Abstract

Subramanian, Insley, and Blackwell's (1993) paper in The Journal of BusinessCommunication, discussing the relationship between corporate performance andthe readability of narrative sections of the corporate annual report, is to be welcomed. Subramanian et al.'s general conclusion is that profitable corporationshave more readable narrative texts than unprofitable ones. This comment placesSubramanian et al.'s findings within the broader context of the readabilityresearch and corporate reporting literature.

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