| Summary: | This dissertation examines the risk disclosures of annual reports by twelve Chinese
overseas listing IT companies from the aspect of readability level of the texts. Using
content analysis and readability formula (Flesch reading ease), the paper attempts to
investigate how is the readability of sample companies risk disclosures, whether
there are some correlations between readability and listing history, risk volume, firm
size and profitability. In addition, this study also discusses the elements that may
influence the readability level of risk reporting.
The findings of this research are that there is no significant association between
readability of risk disclosure and listing history, size, and profitability; that Flesch
scores of each companys risk disclosure show a variance among risk categories; and
that this variance may be correlated with disclosure volume of different risk factors.
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