...Justyna Fijałkowska; Dominika Hadro; Enrico Supino; Karol M. Klimczak Purpose This study aims to explore the intelligibility of communication with stakeholders as a result of accrual accounting adoption. It focuses on changes in the use of visual forms and the readability of text that occurred...

...Zhongtian Li; Jing Jia; Larelle J. Chapple Purpose This study aims to analyze whether various textual characteristics in corporate sustainability disclosure associate with corporate sustainability performance in Australia, pertaining to tones of language and readability. The voluntary disclosure...

...Luca Ferri; Alessandra Allini; Marco Maffei; Rosanna Spanò Purpose This study aims to investigate the readability of financial risk disclosure divulged by listed banks of the first five European countries according to gross domestic product. Design/methodology/approach This study adopts...

...Yosra Mnif; Jihene Kchaou Purpose This paper aims to explore the relationship between the readability of sustainability reports and chief executive officer (CEO) attributes, comprising monetary, non-monetary incentives and personal characteristics. Design/methodology/approach The study...

...Elda du Toit © Emerald Publishing Limited 2017 Emerald Publishing Limited Licensed re-use rights only This is an exploratory study to investigate the readability of integrated reports. The aim of this paper is to assess whether integrated reports are accessible to their readership...