Fogging the firm performance: an empirical examination of the annual report readability in India

Annual reports are the primary source of information for investors. It contains all the details about the company’s activities in the preceding financial year. About 80% of an annual report is text (Cheng et al. 2018 ); hence proper comprehension and readability enhance the usefulness of the informa...

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Veröffentlicht in:International journal of disclosure and governance 2024-06, Vol.21 (2), p.211-226
Hauptverfasser: Gangadharan, Vismaya, Padmakumari, Lakshmi
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Sprache:eng
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