메뉴 건너뛰기




Volumn 1, Issue 1, 2007, Pages 39-49

An exploratory study of the understandability of listed companies' annual reports

Author keywords

Accounting terms; Cloze test; Multilayer report; Understandability of annual reports

Indexed keywords


EID: 34548684814     PISSN: 16737326     EISSN: 16737431     Source Type: Journal    
DOI: 10.1007/s11782-007-0003-2     Document Type: Article
Times cited : (4)

References (10)
  • 1
    • 0348240308 scopus 로고
    • The cloze readability procedure
    • Bormuth J R (1968). The cloze readability procedure. Elementary English, (45): 429-436
    • (1968) Elementary English , Issue.45 , pp. 429-436
    • Bormuth, J.R.1
  • 2
    • 0011629503 scopus 로고
    • An investigation into annual report readability and corporate risk return relationships
    • Courtis J K (1986). An investigation into annual report readability and corporate risk return relationships. Accounting and Business Research, 285-294
    • (1986) Accounting and Business Research , pp. 285-294
    • Courtis, J.K.1
  • 3
    • 34548680221 scopus 로고
    • Users' preferences for descriptive v. technical accounting terms
    • Dupree J M (1985). Users' preferences for descriptive v. technical accounting terms. Accounting and Business Research, 281-289
    • (1985) Accounting and Business Research , pp. 281-289
    • Dupree, J.M.1
  • 4
    • 34548685532 scopus 로고
    • Financial Accounting Standards Board (FASB) (in Chinese, tans. Lou Erxing). Beijing: China Finance and Economy Press
    • Financial Accounting Standards Board (FASB) (1992). Original Pronouncements-Accounting Standards (in Chinese, tans. Lou Erxing). Beijing: China Finance and Economy Press
    • (1992) Original Pronouncements-Accounting Standards
  • 5
    • 54749150902 scopus 로고
    • Annual reports II: Readability of reports vs. business press
    • Heath R L, Phelps G (1984). Annual reports II: Readability of reports vs. business press. Public Relations Review, (10): 56-62
    • (1984) Public Relations Review , Issue.10 , pp. 56-62
    • Heath, R.L.1    Phelps, G.2
  • 6
    • 1542584129 scopus 로고
    • Longitudinal study of the readability of the chairman's narratives in the corporate reports of a UK company
    • Jones M J A (1988). Longitudinal study of the readability of the chairman's narratives in the corporate reports of a UK company. Accounting and Business Research, 297-305
    • (1988) Accounting and Business Research , pp. 297-305
    • Jones, M.J.A.1
  • 10
    • 0000997226 scopus 로고
    • Cloze procedure: A new tool for measuring readability
    • Taytor W L (1953). Cloze procedure: A new tool for measuring readability. Journal Quarterly, 415-433
    • (1953) Journal Quarterly , pp. 415-433
    • Taytor, W.L.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.