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How readable are corporate annual reports?
2 references·16 citing·49 second hop
How readable are corporate annual reports? (1950)How readable are corporate annual reports?The Art of Readable Writing (1950)The Art of Readable WritingThe Art of Plain Talk (1946)The Art of Plain TalkAnnual Reports Readability From Linguistic and Communication Perspectives: Systematic Literature Review (2023)Annual Reports Readability Fr…Conciseness, Financial Disclosure, and Market Reaction: A Textual Analysis of Annual Reports in Listed Chinese Companies (2022)Conciseness, Financial Disclo…Readability of Accounting Disclosures: A Comprehensive Review and Research Agenda* (2021)Readability of Accounting Dis…Year and Industry-Level Accounting Narrative Analysis: Readability and Tone Variation (2020)Year and Industry-Level Accou…Readability of Annual Reports and Operating Performance of Indian Banking Companies (2020)Readability of Annual Reports…Summary annual reports: length, readability and content (2018)Summary annual reports: lengt…The struggle to fabricate accounting narrative obfuscation (2016)The struggle to fabricate acc…Linguistic features and legibility of the consolidated audit reports: An original investigation from the Tunisian case (2016)Linguistic features and legib…Voluntary Narrative Disclosures by Local Governments: A Comparative Analysis of the Textual Complexity of Mayoral and Chairpersons’ Letters in Annual Reports (2009)Voluntary Narrative Disclosur…Communication in Auditors' Reports: Variations in Readability and the Effect of Audit Firm Structure (1998)Communication in Auditors' Re…Measuring readability: A comparison of accounting textbooks (1992)Measuring readability: A comp…A Note on Marketing and the Corporate Annual Report: 1930-1950 (1990)A Note on Marketing and the C…Fry, Smog, Lix and Rix: Insinuations About Corporate Business Communications (1987)Fry, Smog, Lix and Rix: Insin…Annual reports I: Difficult reading and getting more so (1984)Annual reports I: Difficult r…The Accounting Syntactic Complexity Formula: A New Instrument for Predicting the Readability of Selected Accounting Communications (1983)The Accounting Syntactic Comp…AN EMPIRICAL EVALUATION OF THE COMMUNICATION OF AUTHORITATIVE PRONOUNCEMENTS IN ACCOUNTING (1982)AN EMPIRICAL EVALUATION OF TH…The Technique of Clear Writing. (1968)Comparable Cloze and Multiple-Choice Comprehension Test Scores. (1969)An Investigation into Annual Report Readability and Corporate Risk-Return Relationships (1986)Analysis of the complexity of writing used in accounting textbooks over the past 100 years (2005)Determinants of Readability of Financial Reports of U.S.-Listed Asian Companies (2014)Mission statements in universities: Readability and performance (2022)Statistical principles in experimental design. (1962)ASPECTS OF THE THEORY OF SYNTAX (1964)Statistical Principles in Experimental Design (1964)THE LOCAL AUTHORITY ANNUAL REPORT IN THE UK: AN EXPLORATORY STUDY OF ACCOUNTING COMMUNICATION AND DEMOCRACY (1989)Methodological themes (1997)Understandability of Narratives in Annual Reports (1997)Accounting Information: An Investigation of Private Shareholder Usage (1975)Corporate Annual Reporting: A Mass Communication Perspective (1982)Developing the Flesch reading ease formula for the contemporary accounting communications landscape (2013)Board connections and management commentary readability: the role of information sharing in Italy (2017)The Municipal Accounting Maze: An Analysis of Political Incentives (1977)Empirical research on accounting choice (2001)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Does Government Report Readability Matter? Evidence from Market Reactions to AAERs (2019)What accounting standards were the cause of enforcement actions following IFRS adoption? (2020)Accounting fraud detection through textual risk disclosures in annual reports: From the perspective of SEC guidelines (2025)Annual report readability, current earnings, and earnings persistence (2008)How does financial reporting quality relate to investment efficiency? (2009)Measuring Readability in Financial Disclosures (2014)Readability of integrated reports: Evidence from worldwide adopters (2021)Make it easy: the effect of prospectus readability on IPO performance (2023)Limited attention, information disclosure, and financial reporting (2003)When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks (2011)Corporate Disclosures in Pandemic Times. The Annual and Interim Reports Case (2021)Tone, readability and financial risk: the case of GCC banks (2021)The fog index in accounting research: contributions and challenges (2022)Toward a model of text comprehension and production. (1978)The PRISMA Statement for Reporting Systematic Reviews and Meta-Analyses of Studies That Evaluate Health Care Interventions: Explanation and Elaboration (2009)Literature review as a research methodology: An overview and guidelines (2019)Earnings Management and Annual Report Readability: The Moderating Effect of Female Directors (2022)Financial reporting quality of financial institutions: Literature review (2022)Automated text analyses of sustainability & integrated reporting. A literature review of empirical-quantitative research (2023)An Empirical Evaluation of Accounting Income Numbers (1968)On the Impossibility of Informationally Efficient Markets (1980)DETERMINANTS OF FIRM PROFITABILITY: EMPIRICAL EVIDENCE FROM JORDAN’S SERVICE SECTOR (2023)Examining the Impact of Corporate Governance on Investors and Investee Companies: Evidence from Yemen (2023)Unravelling the intertwined nexus of firm performance, ESG practices, and capital cost in the Chinese business landscape (2023)Privacy policies as decision-making tools (2004)PISA 2003 Technical Report (2005)Conceptualizing and Measuring Ethnic Discrimination in Health Research (2006)The comprehensibility of several grammatical transformations. (1964)The Effects of Grammatical Complexity on Children's Comprehension, Recall, and Conception of Certain Semantic Relations (1974)The Capital Market Consequences of Language Barriers in the Conference Calls of Non-U.S. Firms (2016)
this work references cited by second hop

References

  • 1950The Art of Readable Writing565 cited
  • 1946The Art of Plain Talk121 cited

Cited by

  • 1992Measuring readability: A comparison of accounting textbooks58 cited
  • 1987Fry, Smog, Lix and Rix: Insinuations About Corporate Business Communications56 cited
  • 1983The Accounting Syntactic Complexity Formula: A New Instrument for Predicting the Readability of Selected Accounting Communications48 cited
  • 2021Readability of Accounting Disclosures: A Comprehensive Review and Research Agenda*44 cited
  • 2018Summary annual reports: length, readability and content30 cited
  • 2020Readability of Annual Reports and Operating Performance of Indian Banking Companies28 cited
  • 2022Conciseness, Financial Disclosure, and Market Reaction: A Textual Analysis of Annual Reports in Listed Chinese Companies27 cited
  • 2020Year and Industry-Level Accounting Narrative Analysis: Readability and Tone Variation23 cited
  • 1998Communication in Auditors' Reports: Variations in Readability and the Effect of Audit Firm Structure18 cited
  • 2009Voluntary Narrative Disclosures by Local Governments: A Comparative Analysis of the Textual Complexity of Mayoral and Chairpersons’ Letters in Annual Reports18 cited
  • 2016The struggle to fabricate accounting narrative obfuscation18 cited
  • 1982AN EMPIRICAL EVALUATION OF THE COMMUNICATION OF AUTHORITATIVE PRONOUNCEMENTS IN ACCOUNTING

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17 cited
  • 1990A Note on Marketing and the Corporate Annual Report: 1930-195016 cited
  • 2023Annual Reports Readability From Linguistic and Communication Perspectives: Systematic Literature Review16 cited
  • 2016Linguistic features and legibility of the consolidated audit reports: An original investigation from the Tunisian case16 cited
  • 1984Annual reports I: Difficult reading and getting more so13 cited