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Does product market competition influence annual report readability?

Accounting and business research, 2024-04, Vol.54 (3), p.337-368 [Peer Reviewed Journal]

2023 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group 2023 ;ISSN: 0001-4788 ;EISSN: 2159-4260 ;DOI: 10.1080/00014788.2023.2165031

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  • Title:
    Does product market competition influence annual report readability?
  • Author: Rahman, Dewan ; Kabir, Muhammad ; Ali, Muhammad Jahangir ; Oliver, Barry
  • Subjects: 10-K annual reports ; annual report readability ; product market competition ; tariff rates
  • Is Part Of: Accounting and business research, 2024-04, Vol.54 (3), p.337-368
  • Description: We study product market competition's influence on annual report readability. As competition increases in an industry, our findings show that firms reduce the readability of their annual reports. We further document that the impact of competition on annual report readability is stronger for research and development (R&D)-intensive firms, for firms that have a higher level of trade secrecy (i.e. proprietary information), and for firms with higher levels of CEO performance-based incentives. Overall, our findings highlight the importance of the proprietary cost effect of competition on annual report readability.
  • Publisher: Routledge
  • Language: English
  • Identifier: ISSN: 0001-4788
    EISSN: 2159-4260
    DOI: 10.1080/00014788.2023.2165031
  • Source: Taylor & Francis Open Access
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