Concepedia

Annual Report Readability

Annual Report Readability is a textual attribute of corporate annual reports that measures the extent to which the language, structure, and presentation of disclosed financial and non-financial information facilitate comprehension by stakeholders, distinguishing it from mere content completeness or accuracy by emphasizing cognitive ease and transparency in financial communication.

138

Publications

13.7K

Citations

310

Authors

188

Institutions

Publications per year

2017–2026

83

Parents

Publications

138

Annual report readability, current earnings, and earnings persistence

Feng Li · Journal of Accounting and Economics · 2008 · 2.7K citations

, , +16

Annual Report Readability, Current Earnings, and Earnings Persistence

Feng Li · SSRN Electronic Journal · 2006 · 867 citations · Full text

, , +16

Earnings management and annual report readability

Kin Lo, Felipe Ramos, Rafael Rogo · Journal of Accounting and Economics · 2016 · 783 citations · Full text

, , +17

Annual Report Readability, Tone Ambiguity, and the Cost of Borrowing

Mine Ertugrul, Jin Lei, Jiaping Qiu et al. · Journal of Financial and Quantitative Analysis · 2017 · 577 citations · Full text

, , +17

Discussion of “Annual report readability, current earnings, and earnings persistence”

Robert J. Bloomfield · Journal of Accounting and Economics · 2008 · 429 citations

, , +16

1–5 of 138

Authors

310

  1. JK
    John K. Courtis

    City University of Hong Kong, Hong Kong SAR China

    7 publications · 1.1K citations

    7

    h-index

  2. MJ
    Michael John Jones

    Cardiff University, United Kingdom

    5 publications · 653 citations

    5

    h-index

  3. DR
    Dewan Rahman

    The University of Queensland, Australia

    3 publications · 68 citations

    3

    h-index

  4. LS
    Li Sun

    University of Tulsa, United States

    3 publications · 67 citations

    3

    h-index

  5. TD
    Tamanna Dalwai

    Muscat College, Oman

    3 publications · 155 citations

    3

    h-index

1–5 of 310

Institutions

188

  1. Monash University

    Melbourne, Australia

    5 h-index

    9 publications

    462 citations

  2. Auckland University of Technology

    Auckland, New Zealand

    4 h-index

    5 publications

    208 citations

  3. University of Sousse

    Sousse, Tunisia

    4 h-index

    6 publications

    440 citations

  4. The University of Queensland

    Brisbane, Australia

    4 h-index

    5 publications

    110 citations

  5. Ferdowsi University of Mashhad

    Mashhad, Iran

    4 h-index

    6 publications

    176 citations

  6. ESSCA School of Management

    Angers, France

    3 h-index

    3 publications

    272 citations

  7. University of Tulsa

    Tulsa, United States

    3 h-index

    6 publications

    130 citations

  8. Cardiff University

    Cardiff, United Kingdom

    3 h-index

    4 publications

    740 citations

1–8 of 188

Venues

  1. Accounting Auditing & Accountability Journal

    8 publications · 1.4K citations

    8

    h-index

  2. SSRN Electronic Journal

    Repository · 8 publications · 1K citations

    8

    h-index

  3. Journal of Business Communication

    JBC · 6 publications · 631 citations

    6

    h-index

  4. Accounting and Finance

    4 publications · 179 citations

    4

    h-index

  5. Accounting and Business Research

    4 publications · 421 citations

    4

    h-index

1–5