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    Business strategies and annual report readability

    Access Status
    Fulltext not available
    Authors
    Habib, A.
    Hasan, Mostafa
    Date
    2018
    Type
    Journal Article
    
    Metadata
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    Citation
    Habib, A. and Hasan, M. 2018. Business strategies and annual report readability. Accounting and Finance.
    Source Title
    Accounting and Finance
    DOI
    10.1111/acfi.12380
    ISSN
    0810-5391
    School
    School of Economics and Finance
    URI
    http://hdl.handle.net/20.500.11937/73053
    Collection
    • Curtin Research Publications
    Abstract

    © 2018 Accounting and Finance Association of Australia and New Zealand. This study investigates the association between firm-level business strategy and the readability of narrative disclosures in annual reports. As business strategy affects the information environment and financial performance of firms, we expect the readability of narrative disclosures to vary with the particular business strategy that a firm pursues. In accord with this expectation, we find that firms with prospector-type business strategies produce less readable narratives, while those with defender-type business strategies produce more readable narratives. We also document that the association between strategy and readability is partially mediated by organisational performance, although the mediation effect is rather modest. These findings are robust when subjected to a series of sensitivity tests. Accounting and Finance

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