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A team of academics at Lancaster University has developed an app to help investors and regulators make sense of hard-to-understand financial reports, after finding that while annual reports have doubled in length in the last decade, there has been no improvement in their readability score.
Annual report narratives contain commentary on financial performance, as well as supplementary information on topics such as principal risks and corporate social responsibility policies, but at present, there is no uniform structure to such documents, making comparison and large-scale analysis severely challenging.
Read more at Accountancy Daily.