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All Journal Journal of Economics, Business, & Accountancy Ventura International Research Journal of Business Studies
Gu, Shuibin
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Impact of Firm Performance on Annual Report Readability Gu, Shuibin; Dodoo, Regina Naa Amua
International Research Journal of Business Studies Vol. 14 No. 1 (2021): April - July 2021
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.14.1.59-68

Abstract

This paper attempts to find the impact of firm performance on annual report readability. This study consists of 15 listed firms on the Ghana Stock Exchange within the period 2008 to 2017. The study applies Gunning Fog Index to measure annual report readability and measures Firm Performance using Return on Assets (ROA) by applying the fixed and random effect method. Per the Hausman test, the random effect method was accepted; the result stated that firm performance positively relates to annual report readability. In addition, the study finds out that corporate governance exerted a negative influence on the readability of the annual report. Finally, the study adopts F-MOLS to test Robustness. Regulators can consider improving and writing plain disclosure laws to improve annual report readability.
The Impact of Firm Performance on Annual Report Readability: Evidence from Listed Firms in Ghana Gu, Shuibin; Dodoo, Regina Naa Amua
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 3 (2019): December 2019 - March 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i3.2097

Abstract

Annual report readability is necessary to prevent the imbalanced flow of information and enhance stakeholders’ view of the firm. For that reason, it is crucial to examine the factors than can affect it. This study attempts to find the impact of firm performance on annual report readability. The study consists of 15 listed firms on the Ghana Stock Exchange within the period 2008 to 2017. By applying the fixed and random effect method, the Hausman test was conducted to select a suitable method, the result based on the random effect method states that firm performance positively relates to annual report readability. In addition, the study finds out that corporate governance exerted a negative influence on the readability of the annual report. Finally, the study adopts F-MOLS to test Robustness which confirms the main result. This result implies that there are other determinants and factors that influence annual report readability rather than firms or managers manipulating financial reports to win investor sentiment.
Co-Authors Dodoo, Regina Naa Amua