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Könyv Readability of Quarterly Reports Bernhard Stellner

Readability of Quarterly Reports

Do Companies Mislead Investors?

Szerző: Bernhard Stellner
Nyelv: Angol
Kötés: Puha kötésű
Kiadó: Anchor Academic Publishing
Elérhetőség: Beszállítói készleten
Küldés 5-8 napon belül
17 241 Ft
Financial reports can be regarded as the primary means of communication between a companys managemen...

Információk a könyvről

Szerző
Bernhard Stellner
Nyelv
Angol
Kötés
Könyv - Puha kötésű
Kiadva
2013
oldal
100
EAN
9783954891481
ISBN
3954891484
Enbook ID
02112506
Kiadó
Anchor Academic Publishing
Súly
141
Méretek
148 x 210 x 6

Teljes leírás

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.

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