Murphy, Brid; Sun, Li; Wang, Meng (Vivian) - In: International Journal of Managerial Finance 20 (2024) 5, pp. 1398-1423
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. Findings We find a significant negative relation between employee … treatment and reading difficulty, which suggests that annual reports of firms with better employee treatment are easier to read …