Article1993

Performance and Readability: A Comparison of Annual Reports of Profitable and Unprofitable Corporations

Ram Subramanian · Robert G. Insley · R. D. Blackwell

319 citations0/0 files storedJournal of Business Communication

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Auditing, Earnings Management, Governance Corporate Social Responsibility Reporting Financial Reporting and XBRL

Abstract

This study tested the relationship between performance and the readability of annual reports. Style analysis of 60 annual reports using a computer style analyzer revealed that the annual reports of good performers were easier to read than those of poor per formers. Good performers used strong writing in their annual reports unlike poor performers, but did not use significantly more jargon or modifiers.

Citations in this library

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References

1968The Technique of Clear Writing.

Cited by

2017Saying more with less? Disclosure conciseness, completeness and balance in Integrated Reports 2004Corporate report obfuscation: artefact or phenomenon?2011Impression management and retrospective sense‐making in corporate narratives 2002Corporate annual reports: research perspectives used 2011The Effect of Quarterly Report Readability on Information Efficiency of Stock Prices*2013Impression management, myth creation and fabrication in private social and environmental reporting: Insights from Erving Goffman 2019Informational Content and Assurance of Textual Disclosures: Evidence on Integrated Reporting 2015Impression management through minimal narrative disclosure in annual reports

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