Accounting executives and readability of 10-K reports

Jeong-Taek Kim, Seung Jae Lee and Hee-Yeon Sunwoo

Applied Economics, 2024, vol. 56, issue 60, 9356-9372

Abstract: This study investigates how the presence of accounting executives is related to the readability of narratives in 10-K reports. We find that companies with accounting executives tend to prepare more readable 10-K reports than those without. Furthermore, we document that the higher the accounting executives’ positions within the executive group hierarchy, the better the readability of the 10-K reports. Overall, findings suggest that the accounting executives’ characteristic of pursuing precise information explains the information delivery pattern of 10-K reports. The results expand two strands of literature: one for the determinants of 10-K readability and the other for the role of the accounting profession in the executive team.

Date: 2024
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DOI: 10.1080/00036846.2024.2302927

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