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Annual report readability variability: tests of the obfuscation hypothesis

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  • John K. Courtis

Abstract

Keywords: Company reports, Written communications

Suggested Citation

  • John K. Courtis, 1998. "Annual report readability variability: tests of the obfuscation hypothesis," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 11(4), pages 459-472, October.
    • Handle: RePEc:eme:aaajpp:09513579810231457
    DOI: 10.1108/09513579810231457
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    Citations

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    Cited by:

    1. Oz, Seda, 2024. "The impact of terrorist attacks and mass shootings on earnings management," The British Accounting Review, Elsevier, vol. 56(3).
    2. Nicolás Gambetta & Laura Sierra‐García & María Antonia García‐Benau & Josefina Novejarque‐Civera, 2023. "The Informative Value of Key Audit Matters in the Audit Report: Understanding the Impact of the Audit Firm and KAM Type," Australian Accounting Review, CPA Australia, vol. 33(2), pages 114-134, June.
    3. Smith, Kecia Williams, 2023. "Tell Me More: A content analysis of expanded auditor reporting in the United Kingdom," Accounting, Organizations and Society, Elsevier, vol. 108(C).
    4. Moreno, Alonso, 2024. "Impression management in bilingual corporate reporting: An analysis of textual characteristics in Spanish and English," Research in International Business and Finance, Elsevier, vol. 70(PA).
    5. 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.
    6. Najah Attig & Wenyao Hu & Mohammad M. Rahaman & Ashraf Al Zaman, 2023. "Overselling corporate social responsibility," Financial Management, Financial Management Association International, vol. 52(3), pages 573-610, September.

    More about this item

    Keywords

    company reports; written communications;

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