Performance and Readability: A Comparison of Annual Reports of Profitable and Unprofitable Corporations
- 1 January 1993
- journal article
- research article
- Published by SAGE Publications in International Journal of Business Communication
- Vol. 30 (1) , 49-61
- https://doi.org/10.1177/002194369303000103
Abstract
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.Keywords
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