EAN: 9783954891481

Bilder-Quelle: discount24.de - Sport-Freizeit

Financial reports can be regarded as the primary means of communication between a companys management and its shareholders. The reports also address all other kinds of stakeholders like employees suppliers customers competitors governments potential investors bond holders and in a broad sense the entire society. Still it is questionable whether managers really deliver true information in their reports. One possible way of obscuring corporate information when results are negative or of being forthcoming in disclosing information when results are good is to adjust the reports readability which can influence understandability as a consequence. The concrete aim of this study is to focus on the readability of letters to the shareholders of bilingual (German and English) quarterly reports of listed companies at Frankfurt Stock Exchange. It is examined how various factors influence the readability of company reports.

Produktinformationen zuletzt aktualisiert am
04.04.2025 um 10:38 Uhr

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