Annual Report Readability And Corporate Bankruptcy

Journal of Applied Business Research (JABR)

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Field Value
Title Annual Report Readability And Corporate Bankruptcy
Creator Le Maux, Julien
Smaili, Nadia
Subject 10-K
Altman’s Score
Annual Report
Bankruptcy Risk
Description This study investigates the relationship between a firm’s annual report readability and its probability of bankruptcy. Findings show that firms with a larger 10-K file size have a higher probability of bankruptcy. More specifically, we suggest that there is a curvilinear relationship between annual report readability and bankruptcy probability. However, this relation is not significant for small firms. We further suggest that annual report readability has incremental power in predicting corporate bankruptcy. While prior accounting and finance research mainly used financial and accounting ratios as predictive variables of firm bankruptcy, we add a new non-financial predictive variable to these models.
Publisher Clute Institute
Date 2021-05-01
Type info:eu-repo/semantics/article
Format application/pdf
Source Journal of Applied Business Research (JABR); Vol. 37 No. 3 (2021); 73-80
Language eng

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