Readability of Quarterly Reports: Do companies mislead investors?

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The study investigates the readability of shareholder letters in bilingual quarterly reports from companies listed on the Frankfurt Stock Exchange. It explores how management may manipulate report readability to either obscure negative results or highlight positive outcomes, impacting stakeholders' understanding. By analyzing various factors that affect readability, the research aims to shed light on the communication dynamics between company management and a diverse range of stakeholders, including investors and the broader society.