Risk reporting by the largest UK companies: readability and lack of obfuscation

By P. Linsley, M. J. Lawrence. 2007

174 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/5a1e63e8befcff407af6cc61ab6fa803c5c76c5b

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. K. Hussainey
2. Tamer Elshandidy
3. E. D. Toit
4. I. Fraser
5. A. Miihkinen
6. Khaleed Omair Alotaibi
7. Collins G. Ntim
8. Ahmed A. Elamer

In Strategy and Management

1. K. Hussainey
2. E. D. Toit
3. Tamer Elshandidy
4. I. Fraser
5. A. Miihkinen

Citations in the corpus

• The readability of integrated reports (2017, background): “In addition to the Flesch Reading Ease, one can evaluate the variability between scores of sections within a report (Linsley & Lawrence, 2007).”
• Aggregated, Voluntary and Mandatory Risk Disclosure Incentives: Evidence from UK FTSE All Share Companies (2013, methodology): “Second, previous research examines the readability of either general disclosures (e.g., Lehavy et al., 2011) or aggregated risk disclosures (e.g., Linsley and Lawrence, 2007); future research might investigate the comparative readability of mandatory and voluntary disclosures.”
• What Drives Quality of Firm Risk Disclosure? The Impact of a National Disclosure Standard and Reporting Incentives under IFRS (2012, background): “These arguments are supported by the empirical findings of Beretta & Bozzolan (2004), Lajili & Zéghal (2005), Linsley & Shrives (2006), Linsley & Lawrence (2007), and Dobler et al. (2011).”