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This paper draws on prior studies on the readability of corporate financial disclosures to discuss why readability should be a concern for firms. Guidance and recommendations are offered to help firms improve their financial disclosures.

The authors base their analysis on the management and accounting literature on readability.

This paper presents the main causes and consequences of complexity in corporate disclosures and identifies four disclosure writing styles: obfuscation, informativeness, deception and avoidance. This paper suggests that firms concerned about the readability of their communications use a balanced strategy and proposes some practical actions for its implementation.

This paper makes several contributions by offering insights into questions that should be raised by top management and the board of directors, including: Why care about readability? What are the causes and consequences of low readability? What strategies can we adopt and how should we implement them?

The purpose of this paper is to provide a review of the literature on white-collar crime that combines the perspectives of criminology and management sciences research.

Based on a systematic review of white-collar crime recidivism, this paper defines crime and the white-collar criminal from a different perspective. The literature review was conducted using a multidisciplinary approach.

This paper offers an insightful discussion of white-collar recidivism. In particular, it highlights the interesting use of “Post Conviction Risk Assessment,” a tool used in criminology literature, and aims to show that the probability of recidivism in white-collar crime can be effectively measured and evaluated. This tool is commonly used by American professionals in combatting criminal recidivism.

This study provides interesting insights into white-collar crime recidivism. It has a number of implications for probation officers and criminologists evaluating the recidivism risk of white-collar criminals for reintegration purposes.