Annual report readability and firms’ investment decisions

AbstractAn easy-to-read report may carry positive information for decision making and conversely. In that spirit, this paper investigates the relationship between the readability of companies’ annual reports, defined as the easiness to read, understand, and extract information from the reports, and...

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Bibliographic Details
Main Authors: Nam Huong Dau, Duy Van Nguyen, Hai Thi Thanh Diem
Format: Article
Language:English
Published: Taylor & Francis Group 2024-12-01
Series:Cogent Economics & Finance
Subjects:
Online Access:https://www.tandfonline.com/doi/10.1080/23322039.2023.2296230