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Accounting executives and readability of 10-K reports

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  • Jeong-Taek Kim
  • Seung Jae Lee
  • Hee-Yeon Sunwoo

Abstract

This study investigates how the presence of accounting executives is related to the readability of narratives in 10-K reports. We find that companies with accounting executives tend to prepare more readable 10-K reports than those without. Furthermore, we document that the higher the accounting executives’ positions within the executive group hierarchy, the better the readability of the 10-K reports. Overall, findings suggest that the accounting executives’ characteristic of pursuing precise information explains the information delivery pattern of 10-K reports. The results expand two strands of literature: one for the determinants of 10-K readability and the other for the role of the accounting profession in the executive team.

Suggested Citation

  • Jeong-Taek Kim & Seung Jae Lee & Hee-Yeon Sunwoo, 2024. "Accounting executives and readability of 10-K reports," Applied Economics, Taylor & Francis Journals, vol. 56(60), pages 9356-9372, December.
    • Handle: RePEc:taf:applec:v:56:y:2024:i:60:p:9356-9372
    DOI: 10.1080/00036846.2024.2302927
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