Are longer annual reports less readable evidence from foreign firms listed on the united states stock exchanges

This study examines whether longer annual reports are less readable. Using the sample of 20-F forms published by foreign firms listed on the United States Stock Exchanges, we find a significantly negative association between the length of annual reports and readability.
Nội dung trích xuất từ tài liệu:
Are longer annual reports less readable evidence from foreign firms listed on the united states stock exchanges