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| Author: | Li, F. |
| Title: | Annual report readability, current earnings, and earnings persistence |
| Journal: | Journal of Accounting & Economics
2008 : AUG, VOL. 45:2-3, p. 221-247 |
| Index terms: | disclosure company reports profitability earnings performance measurement |
| Language: | eng |
| Abstract: | The study investigates the relation between annual report readability and firm performance and earnings persistence. The readability of public company annual reports is measured using the Fog index from the computational linguistics literature and the length of the document. The results reveal that the annual reports of firms with lower earnings are harder to read and that firms with annual reports that are easier to read have more persistent positive earnings. |
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