Subramanian, Insley, and Blackwell's (1993) paper in The Journal of Business
Communication, discussing the relationship between corporate performance and
the readability of narrative sections of the corporate annual report, is to be wel
comed. Subramanian et al.'s general conclusion is that profitable corporations
have more readable narrative texts than unprofitable ones. This comment places
Subramanian et al.'s findings within the broader context of the readability
research and corporate reporting literature.
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