金融危机下上市公司年度报告可读性特征研究被引量：4

Readability of Annual Reports of Listed Companies in the Financial Crisis

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摘要公司年报语言设计行为集中在年报可读性和年报自立性归因倾向两大部分。选取年报可读性进行研究,按照每股收益排名各选取100家上市公司,提出可读性数值的计算模型,通过Eviews统计软件,对我国上市公司中的非财务信息可读性进行了实证研究,并对研究结果进行分析讨论,揭示出金融危机下2008年年报可读性水平以及与之相关的各影响因素的作用程度,提出金融危机下上市公司年度报告可读性水平对于各影响因素的弹性较低,不呈现任何显著相关性。 The acts of language design in enterprises′s annual reports focuses on the self-reliance and readability.The paper selects the readability to explore and 100 companies were selected according to earnings per share in rank.A numerical calculation model is proposed.An empirical study of readability is made with Eviews statistical software and the result is analyzed and discussed.In the end,the paper proposes some ways to improve the readability of annual reports.

作者张星星

机构地区湖北工业大学管理学院

出处《湖北工业大学学报》 2010年第3期77-79,82,共4页 Journal of Hubei University of Technology

关键词年报语言设计行为可读性 Flesch指数 annual reports language design readability flesch index

分类号 F23 [经济管理—会计学]

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参考文献6

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