A Longitudinal Study of the Readability of the Chairman's Narratives in the Corporate Reports of a UK Company

Michael John Jones

156 citations0/0 files storedAccounting and Business Research

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Financial Reporting and XBRL

Abstract

This paper outlines an investigation of the readability of the chairman's narratives, as determined by the Flesch score, of a limited company's corporate reports from 1952–1985. It supports earlier studies which demonstrated that corporate reports were difficult to read, and had become more difficult to read over time. Turnover and readability were significantly negatively correlated. There also seemed to be a decrease in readability associated with the firm becoming a public limited company.

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1990Survey research methods 1983On trying to study accounting in the contexts in which it operates 1983Measuring manufacturing performance: a new challenge for managerial accounting research 1950The Art of Readable Writing 1983The everyday accountant and researching his reality 1986The role for empirical research in management accounting 1979Methods and Issues in Social Research 1986An Investigation into Annual Report Readability and Corporate Risk-Return Relationships

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2010Readability of Corporate Social Responsibility communication in Malaysia 2017The readability of integrated reports 1992THE CHAIRMAN'S STATEMENT AND CORPORATE FINANCIAL PERFORMANCE 2016The Capital Market Consequences of Language Barriers in the Conference Calls of Non-U.S. Firms 1999A texture index for evaluating accounting narratives 2018The linguistic complexities of narrative accounting disclosure on financial statements: An analysis based on readability characteristics

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