Murphy, Brid; Sun, Li; Wang, Meng (Vivian) - In: International Journal of Managerial Finance 20 (2024) 5, pp. 1398-1423
Purpose In this study, we examine the relation between employee treatment and annual report readability, which is measured as a reading difficulty score. Design/methodology/approach We use regression analysis to explore the impact of employee treatment on annual report reading difficulty....