| Journal Call no. | HF5601.N43 |
|---|---|
| Author | Courtis, John K. |
| Article Title | Readability of financial statement / John K. Courtis. |
| Is Part Of | The Hong Kong accountant ; v.6, no.4, Jul/Aug 1995, p.66-68, +5p., illus. |
| Abstract | The utility of financial reporting as a monitoring device to decrease information asymmetry depends in part on the readability f narrative disclosures. Prose sections within the fluent comprehension skills of the vast majority of users. |