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Readability of annual reports: Western versus Asian evidence

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References

1950The Art of Readable Writing565 cited
1992Readability and Understandability: Different Measures of the Textual Complexity of Accounting Narrative267 cited

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2015Impression management through minimal narrative disclosure in annual reports231 cited
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2010Readability of Corporate Social Responsibility communication in Malaysia179 cited
2007Risk reporting by the largest UK companies: readability and lack of obfuscation171 cited
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2017The readability of integrated reports160 cited
2011Compensation discussion and analysis (CD&A): Readability and management obfuscation147 cited
2016The Capital Market Consequences of Language Barriers in the Conference Calls of Non-U.S. Firms130 cited
2008Rhetoric, repetition, reporting and the “dot.com” era: words, pictures, intangibles118 cited
2012Fifteen years in the trenches: Auditor–client negotiations exposed and explored116 cited
2018Financial Statement Footnote Readability and Corporate Audit Outcomes

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115 cited

2016Tell Me More: A Content Analysis of Expanded Auditor Reporting in the United Kingdom112 cited

1999A texture index for evaluating accounting narratives107 cited

2014CEO statements in sustainability reports: Substantive information or background noise?106 cited

2020Readability of sustainability reports: evidence from Indonesia104 cited