Employee treatment and annual report readability

Brid Murphy, Li Sun and Meng (Vivian) Wang

International Journal of Managerial Finance, 2024, vol. 20, issue 5, 1398-1423

Abstract: Purpose - In this study, we examine the relation between employee treatment and annual report readability, which is measured as a reading difficulty score. Design/methodology/approach - We use regression analysis to explore the impact of employee treatment on annual report reading difficulty. Findings - We find a significant negative relation between employee treatment and reading difficulty, which suggests that annual reports of firms with better employee treatment are easier to read and understand (i.e. more readable). Originality/value - Our study contributes to a more thorough knowledge of annual report readability and our findings may be of relevance to accounting standard setters and investors.

Keywords: Employee treatment; Readability; Reading difficulty; Annual report; D23; G14; G38; M12 (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eme:ijmfpp:ijmf-03-2023-0151

DOI: 10.1108/IJMF-03-2023-0151

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