03167nam 2200577 450 991081677470332120230803195421.03-95489-648-6(CKB)2670000000534332(EBL)1640324(SSID)ssj0001216832(PQKBManifestationID)11796313(PQKBTitleCode)TC0001216832(PQKBWorkID)11198081(PQKB)11071669(MiAaPQ)EBC1640324(Au-PeEL)EBL1640324(CaPaEBR)ebr10856587(OCoLC)871779736(EXLCZ)99267000000053433220140416h20142014 uy 0engur|n|---|||||txtccrReadability of quarterly reports do companies mislead investors? /Bernhard StellnerHamburg, Germany :Anchor Academic Publishing,2014.©20141 online resource (98 p.)Description based upon print version of record.3-95489-148-4 Includes bibliographical references.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 Readability4.2 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 SourcesFinancial 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' readabCollection lawsUnited StatesCapitalists and financiersUnited StatesStockholdersUnited StatesCollection lawsCapitalists and financiersStockholders346.73077Stellner Bernhard1642758MiAaPQMiAaPQMiAaPQBOOK9910816774703321Readability of quarterly reports3987635UNINA