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The effect of thematic structure on the variability of annual report readability

Author

Listed:
  • Mark Clatworthy
  • Michael John Jones

Abstract

Keywords: Accounting, Narratives, Reading, Company reports

Suggested Citation

  • Mark Clatworthy & Michael John Jones, 2001. "The effect of thematic structure on the variability of annual report readability," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 14(3), pages 311-326, August.
    • Handle: RePEc:eme:aaajpp:09513570110399890
    DOI: 10.1108/09513570110399890
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    Citations

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    Cited by:

    1. Boone, Jeff & Hao, Jie & Linthicum, Cheryl & Pham, Viet, 2024. "Impression management strategy — The relationship between accounting narrative thematic bias and financial graph distortion," The British Accounting Review, Elsevier, vol. 56(4).
    2. Vismaya Gangadharan & Lakshmi Padmakumari, 2024. "Fogging the firm performance: an empirical examination of the annual report readability in India," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(2), pages 211-226, June.
    3. Abu-Abbas, Bassam M. & Hassan, Mostafa K., 2024. "Readability and banks’ risk-taking behavior: Evidence from GCC," Research in International Business and Finance, Elsevier, vol. 70(PA).
    4. Sabri Boubaker & Dimitrios Gounopoulos & Hatem Rjiba, 2019. "Annual report readability and stock liquidity," Financial Markets, Institutions & Instruments, John Wiley & Sons, vol. 28(2), pages 159-186, May.
    5. Yunseok Hong & Keuntae Cho, 2024. "Differences in CEO Communication Strategies between High- and Low-Performing Firms in the Global Auto Parts Industry," Sustainability, MDPI, vol. 16(8), pages 1-19, April.
    6. Ani Wilujeng Suryani & Fiki Fernando, 2024. "“Don’t Be a Bragger!”: Social Media Impression and Firm’s Financial Performance," Corporate Reputation Review, Palgrave Macmillan, vol. 27(3), pages 157-171, August.
    7. Miguel Pombinho & Ana Fialho & Jorge Novas, 2023. "Readability of Sustainability Reports: A Bibliometric Analysis and Systematic Literature Review," Sustainability, MDPI, vol. 16(1), pages 1-21, December.

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