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Readability of quarterly reports : do companies mislead investors? /

Financial reports can be regarded as the primary means of communication between a company's 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...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Stellner, Bernhard (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Hamburg, Germany : Anchor Academic Publishing, 2014.
Temas:
Acceso en línea:Texto completo

MARC

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245 1 0 |a Readability of quarterly reports :  |b do companies mislead investors? /  |c Bernhard Stellner. 
264 1 |a Hamburg, Germany :  |b Anchor Academic Publishing,  |c 2014. 
264 4 |c ©2014 
300 |a 1 online resource (98 pages) 
336 |a text  |b txt  |2 rdacontent 
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504 |a Includes bibliographical references. 
588 0 |a Online resource; title from PDF cover (ebrary, viewed April 16, 2014). 
505 0 |a Readability of Quarterly Reports; Table of Content; List of Figures; List of Tables; 1. Introduction; 1.1 Aim of this Work; 1.2 Structure; 2. Reporting on Financial Markets; 2.1 Introduction; 2.2 Purpose and Functions of Reports; 2.3 Typical Content of Reports; 2.4 Specifics of Reports at Frankfurt Stock Exchange Prime Market; 2.5 Market Functioning; 3. Stakeholder Theory; 3.1 Historical Origins; 3.2 Stakeholder Definition; 3.3 Stakeholder Groups; 3.4 Stakeholder Concept; 3.5 Relationship Between Shareholders and Managers; 4. Readability Research; 4.1 Concept of Readability 
505 8 |a 4.2 Measures of Readability4.3 Limitations of Readability Measures; 4.4 Readability of Corporate Reports; 5. Research Design; 5.1 Hypothesis Development; 5.2 Methodology; 6. Results; 6.1 Descriptive Statistics; 6.2 Hypothesis Testing; 6.3 Discussion; 6.4 Limitations; 7. Conclusio; References and Sources 
520 |a Financial reports can be regarded as the primary means of communication between a company's 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' readab. 
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