| Автор | Jones, Michael, John |
| Дата выпуска | 1994 |
| dc.description | 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. |
| Издатель | Sage Publications |
| Название | A Comment to Contextualize "Performance and Readability: A Comparison of Annual Reports of Profitable and Unprofitable Corporations" |
| Тип | Journal Article |
| DOI | 10.1177/002194369403100305 |
| Print ISSN | 0021-9436 |
| Журнал | Journal of Business Communication |
| Том | 31 |
| Первая страница | 225 |
| Последняя страница | 230 |
| Аффилиация | Jones, Michael, John, Cardiff Business School, United Kingdom |
| Выпуск | 3 |
| Библиографическая ссылка | Adelberg, A.H. (1979). Narrative disclosures contained in financial reports: Means of communication or manipulation? Accounting and Business Research, 9 (35), 179-189. |
| Библиографическая ссылка | Baker, H.E. III, & Kare D.D. (1992). Relationship between annual report readability and corporate financial performance. Management Research News, 15 (4), 1-4. |
| Библиографическая ссылка | Beattie, V.A., & Jones M.J. (1992). The use and abuse of graphs in annual reports: A theoretical framework and empirical study. Accounting and Business Research, 22 (88), 291-303. |
| Библиографическая ссылка | Courtis, J.K. (1986). An investigation into annual report readability and corporate risk return relationships. Accounting and Business Research, 16 (64), 285-294. |
| Библиографическая ссылка | Griffiths, I. (1986). Creative accounting: How to make your profits what you want them to be. London: Sidgwick and Jackson. |
| Библиографическая ссылка | Jones, M.J. (1988). A longitudinal study of the readability of the chairman's narratives in the corporate reports of a UK company. Accounting and Business Research, 18 (72), 297-305. |
| Библиографическая ссылка | Jones, M.J. (1993, September). Readability Studies: A Theoretical Framework, Analysis and Appraisal. Paper presented at South Western Accounting Group Conference, Southampton , UK. |
| Библиографическая ссылка | Morton, J.R. (1974). Qualitative objectives of financial accounting: A comment on relevance and understandability techniques. Journal of Accounting Research, 12(2), 288-298. |
| Библиографическая ссылка | Pava, M.L., & Epstein, M.J. (1993). How good is MD & A as an investment tool? Journal of Accountancy, 175 (3), 51-53. |
| Библиографическая ссылка | Singhvi, S.S., & Desai H.B. (1971). An empirical analysis of the quality of corporate financial disclosure. Accounting Review, 46 (1), 129-138. |
| Библиографическая ссылка | Smith, M., & Taffler, R., (1992). The chairman's statement and corporate financial performance. Accounting and Finance, 32 (1), 75-90. |
| Библиографическая ссылка | Smith, T., (1992). Accounting for Growth. London : Century Business. |
| Библиографическая ссылка | Subramanian, R., Insley, R.G. & Blackwell, R.D. (1993). Performance and readability: A comparison of annual reports of profitable and unprofitable corporations . The Journal of Business Communication, 30, 49-61. |
