...Zack Enslin; Elda du Toit; Mangwakong Faith Puane Purpose Risk information provides information to enable stakeholders to make informed decisions about a company. Corporate communications should be readable and unbiased so as not to hamper disclosure usefulness. This study assesses whether risk...

...Mostafa Kamal Hassan; Bassam Abu-Abbas; Hany Kamel Purpose The authors investigate the impact of disclosure tones and financial risk on the readability of annual reports in the banking sector. The authors also examine the moderating effect of banks' financial risk on the tone–readability...