Readability of Management's Discussion and Analysis.

Nicholas Schroeder; Charles Gibson

doi:10.2308/ah-9604010100

December 1, 1990Accounting Horizons

Readability of Management's Discussion and Analysis.

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Key Points

The aim is to assess how readable the Management Discussion and Analysis (MD&A) sections are within annual reports of Fortune 500 firms.
Analyzed the Management Discussion and Analysis (MD&A) sections of Fortune 500 firms' annual reports
Utilized readability metrics as per Securities & Exchange Commission (SEC) guidelines
Found varying degrees of readability across different firms' MD&A sections
Indicated that clearer MD&A sections improve understandability of annual reports

Implication

Examines the readability of MD&A in Fortune 500 companies, indicating the importance of clear annual reports.

Abstract

Examines the readability of the Management Discussion and Analysis (MD&A) required by the Securities & Exchange Commission. Study of firms included in the Fortune 500 listing; Promotion of the understandability of annual reports; Results.

Discussion

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Cite This Study

Schroeder et al. (1990) studied this question.

synapsesocial.com/papers/6a2f9866a1cfeec4908295f7 https://doi.org/10.2308/ah-9604010100

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Readability of Management's Discussion and Analysis.

Key Points

Implication

Abstract

Discussion

Cite This Study

Readability of Management's Discussion and Analysis.

Key Points

Implication

Abstract

Discussion

Cite This Study

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