LEADER 03167nam 2200577 450 001 9910788000003321 005 20230803195421.0 010 $a3-95489-648-6 035 $a(CKB)2670000000534332 035 $a(EBL)1640324 035 $a(SSID)ssj0001216832 035 $a(PQKBManifestationID)11796313 035 $a(PQKBTitleCode)TC0001216832 035 $a(PQKBWorkID)11198081 035 $a(PQKB)11071669 035 $a(MiAaPQ)EBC1640324 035 $a(Au-PeEL)EBL1640324 035 $a(CaPaEBR)ebr10856587 035 $a(OCoLC)871779736 035 $a(EXLCZ)992670000000534332 100 $a20140416h20142014 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aReadability of quarterly reports $edo companies mislead investors? /$fBernhard Stellner 210 1$aHamburg, Germany :$cAnchor Academic Publishing,$d2014. 210 4$dİ2014 215 $a1 online resource (98 p.) 300 $aDescription based upon print version of record. 311 $a3-95489-148-4 320 $aIncludes bibliographical references. 327 $aReadability 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 Readability 327 $a4.2 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 Sources 330 $aFinancial 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' readab 606 $aCollection laws$zUnited States 606 $aCapitalists and financiers$zUnited States 606 $aStockholders$zUnited States 615 0$aCollection laws 615 0$aCapitalists and financiers 615 0$aStockholders 676 $a346.73077 700 $aStellner$b Bernhard$01579345 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910788000003321 996 $aReadability of quarterly reports$93859367 997 $aUNINA