A Comment to Contextualize "Performance and Readability: A Comparison of Annual Reports of Profitable and Unprofitable Corporations"
- 1 July 1994
- journal article
- Published by SAGE Publications in International Journal of Business Communication
- Vol. 31 (3) , 225-230
- https://doi.org/10.1177/002194369403100305
Abstract
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.Keywords
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