Subramanian, Insley, and Blackwell's (1993) paper in The Journal of Business Communication, discussing the relationship between corporate performance and the readability of narrative sections of the corporate annual report, is to be wel comed. Subramanian et al.'s general conclusion is that profitable corporations have more readable narrative texts than unprofitable ones. This comment places Subramanian et al.'s findings within the broader context of the readability research and corporate reporting literature.