Corporate report obfuscation: artefact or phenomenon?

The British Accounting Review - Tập 36 - Trang 291-312 - 2004
John K Courtis1
1Department of Accountancy, City University of Hong Kong, Tat Chee Avenue, Kowloon, Hong Kong, China

Tài liệu tham khảo

Anderson, 1979 Canadian Institute of Chartered Accountants, 1991. Interim financial reporting: a continuous process. Research Report, Toronto, p. 190. Courtis, 1982, Private shareholder response to corporate annual reports, Accounting and Finance, 22, 53, 10.1111/j.1467-629X.1982.tb00036.x Courtis, 1986, An investigation into annual report readability and corporate risk-return relationships, Accounting and Business Research, 16, 285, 10.1080/00014788.1986.9729329 Courtis, 1987, Interim reporting issues and uncertainty reduction, British Accounting Review, 19, 3 Courtis, 1995, Readability of annual reports: western versus Asian evidence, Accounting, Auditing and Accountability Journal, 8, 4, 10.1108/09513579510086795 Courtis, 1998, Annual Report readability variability: tests of the obfuscation hypothesis, Accounting, Auditing and Accountability Journal, 11, 459, 10.1108/09513579810231457 Courtis, 2002, Emerging sensitivity of accountants to the role of communication and perception engineering, Accounting, Auditing and Accountability Journal, October Courtis, 2002, Readability of Bilingual Annual Reports, The Journal of Business Communication, 39, 394, 10.1177/002194360203900401 Dreyer, 1984, Readability and responsibility, Journal of Reading, January, 334 Fisher, 1989, Does the CEO's letter to the shareholders have predictive value?, Business Forum, 14, 22 Flesch, 1974 Harris, 2000 Harris, 2001 Hay, 1998, Variations in readability and the effect of audit structure, Asia-Pacific Journal of Accounting, 5, 179, 10.1080/10293574.1998.10510540 Irwin, J.W., Davis, C.A., 1980. Assessing Readability: the Checklist Approach. Journal of Reading, November, 124–130. Jones, 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, 297, 10.1080/00014788.1988.9729377 Jones, 1994, A comment to contextualise performance and readability: a comparison of annual reports of profitable and unprofitable corporations, Journal of Business Communication, 31, 225, 10.1177/002194369403100305 Klare, 1974, Assessing readability, Reading Research Quarterly, 10, 63, 10.2307/747086 Lee, 1975, Accounting information: an investigation of private shareholder usage, Accounting and Business Research, Autumn, 280, 10.1080/00014788.1975.9728653 McConnell, 1982, Readability formulas as applied to college economics textbooks, Journal of Reading, October, 14 Pashalian, 1950, How readable are corporate annual reports?, Journal of Applied Psychology, August, 244, 10.1037/h0061918 Smith, 1992, The Chairman's Statement and Corporate Financial Performance, Accounting and Finance, 32, 75, 10.1111/j.1467-629X.1992.tb00187.x Steiner, 1998 Subramanian, 1993, Performance and readability: a comparison of annual reports of profitable and unprofitable corporations, Journal of Business Communication, 30, 49, 10.1177/002194369303000103 Wilton, 1978, An investigation into private shareholder usage of financial statements in New Zealand, Accounting Education, May, 93 Winfield, 1978