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

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The readability of annual reports has been the focus of extensive prior research.
However, the extent of readability variability has only recently received specific attention. In
response to a perceived need for further research into this area, an analysis of 60 UK chairman's
statements was conducted in order to test for possible determinants of readability variability.
Results show the introduction to the chairman's statement is systematically easier to read than
other parts of the chairman's statement. No evidence was found to support prior research that,
rather than present accounting narratives objectively, managers use readability variability to
emphasise good news and obfuscate bad news. The thematic structures within the chairman's
statement were investigated to explore whether they were responsible for systematic patterns in
the variability of annual report readability. Findings indicate that thematic structure of the
chairman's statement is indeed a key driver of the variability of annual report readability

Keywords Accounting, Narratives, Reading, Company reports

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Ketersediaan

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Informasi Detail

Judul Seri

Accounting, Auditing & Accountability Journal,

No. Panggil

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Penerbit

: MCB University Press., 2000

Deskripsi Fisik

Accounting, Auditing & Accountability Journal, Vol. 14 No. 3, 2001, pp. 311-326

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

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