8Thomas L. Means, "Readability: An Evaluative Criterion of Stockholder Reaction to Annual Reports", The Journal of Business Communication, Vol. 18, No. 1 (Jan., 1981), pp. 25-33.
9John K. Courtis, "An Investigation into Annual Report Readability and Corporate Risk-return Relationships", Accounting and Business Research, Vol. 64, No.1 (Jan., 1986), pp. 285-291.
10Nicholas Schroeder and Charles Gibson, "Readability of Management's Discussion and Analysis", Accounting Horizons, Vol. 63, No. 12 (Dec., 1990), pp.79-87.