Performance and Readability: A Comparison of Annual Reports of Profitable and Unprofitable Corporations
Autor: | Ram Subramanian, Robert G. Insley, Rodney D. Blackwell |
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Rok vydání: | 1993 |
Předmět: | |
Zdroj: | Journal of Business Communication. 30:49-61 |
ISSN: | 0021-9436 |
DOI: | 10.1177/002194369303000103 |
Popis: | This study tested the relationship between performance and the readability of annual reports. Style analysis of 60 annual reports using a computer style analyzer revealed that the annual reports of good performers were easier to read than those of poor per formers. Good performers used strong writing in their annual reports unlike poor performers, but did not use significantly more jargon or modifiers. |
Databáze: | OpenAIRE |
Externí odkaz: |