Readability of Quarterly Reports: Do companies mislead investors?

Financial reports can be regarded as the primary means of communication between a company’s management and its shareholders. The reports also address all other kinds of stakeholders like employees, suppliers, customers, competitors, governments, potential investors, bond holders and, in a broad sense, the entire society. Still, it is questionable whether managers really deliver true information in their reports. One possible way of obscuring corporate information when results are negative, or of being forthcoming in disclosing information when results are good, is to adjust the reports’ readability which can influence understandability as a consequence. The concrete aim of... alles anzeigen expand_more
Financial reports can be regarded as the primary means of communication between a company’s management and its shareholders. The reports also address all other kinds of stakeholders like employees, suppliers, customers, competitors, governments, potential investors, bond holders and, in a broad sense, the entire society. Still, it is questionable whether managers really deliver true information in their reports. One possible way of obscuring corporate information when results are negative, or of being forthcoming in disclosing information when results are good, is to adjust the reports’ readability which can influence understandability as a consequence. The concrete aim of this study is to focus on the readability of letters to the shareholders of bilingual (German and English) quarterly reports of listed companies at Frankfurt Stock Exchange. It is examined how various factors influence the readability of company reports. weniger anzeigen expand_less
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  • SW237503
  • Artikelnummer SW237503
  • Autor find_in_page Bernhard Stellner
  • Autoreninformationen Bernhard Stellner, born 1988, is an Austrian business economist. He… open_in_new Mehr erfahren
  • Wasserzeichen ja
  • Verlag find_in_page Anchor Academic Publishing
  • Seitenzahl 100
  • Veröffentlichung 01.01.2014

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