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The Impact of Management Characteristics on the Relationship between Annual Reports Readability and Investment Decision Risks - An Empirical Study on Saudi Companies |
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PP: 623-639 |
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doi:10.18576/jsap/130204
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Author(s) |
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Mahfod M. Aldoseri,
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Abstract |
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| This study examines the relationship between annual report readability and investment decision efficiency, as well as the impact of management characteristics. Using content analysis of annual reports from 118 non-financial companies listed on the Saudi Stock Exchange, the study found a positive correlation between readability and investment decision efficiency. It also identified negative correlations between certain management characteristics and both readability and efficiency. The study contributes practical evidence from the Saudi business environment, addressing debates and research gaps in this area. |
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