Investigates the effectiveness of the prose communication in contemporary corporate annual reports. Indicates that a sample of 65 Canadian annual reports for 1984 were classified as "difficult" to "very difficult" and beyond the fluent comprehension ease of 92 percent of the adult population and 56 percent of the investor…

Examines reading ease between the English and Chinese versions of 65 corporate annual reports in Hong Kong and the English and Malay versions of 53 annual reports in Malaysia. Notes that the English passages in Malaysian annual reports are easier to read than the English passages in Hong Kong annual reports. Suggests that different language…