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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 study is to explore whether managers and firms engage in bundle manipulation. It examines the effect of discretionary accruals and real activities manipulation on the level of complexity in annual reports.

The findings from the examination of the 1,435 annual reports of Canadian listed firms engaging in discretionary accruals and real activities manipulation indicate that these firms produce complex annual reports.

The authors, therefore, suggest that managers and firms use bundle manipulation, both accounting and textual, to mislead shareholders and stakeholders. The analyses also suggest that it is more difficult to detect the manipulation of real activities than discretionary accruals through textual analysis.

The authors propose an in-depth examination of how accruals and real activities manipulations affect the level of readability of firms’ reports. Furthermore, the authors suggest that firms engage in bundle manipulation, including accounting and textual manipulation. This paper aims to provide an in-depth analysis of the relationship between accounting and linguistic manipulations. The study suggests that investors could use the complexity of annual reports to detect earnings management. More specifically, it seems that firms engaging in discretionary accruals produce complex annual reports.

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.