Flesch, Fog and Lix readability formulas were used to measure 32 randomly selected chairmen′s address and footnote passages from the annual reports of some Hong Kong public companies for the years 1986 and 1991. Examines four issues: temporal change in readability levels, influence of...

The purpose of the paper is to investigate the presence of variability within the chairman’s address section of the annual report. The coefficiency of variation (V) is used as a simple statistical measure, with calculations based on three Flesch‐based Reading Ease scores from 100‐word...

Annual changes in financial ratio values are susceptible to ambiguous interpretation because of different applications of generally accepted accounting principles and different numerator/denominator component selections. The paper investigates financial ratio disclosure within annual reports,...

Emerging sensitivity of accountants to the role of communicationand perception engineeringCommunication is an important component of how accountants spend theirtime. In addition to the involvement of accountants with traditional accounting,they also spend considerable time in meetings with...