The practice

Key figures

Konica Minolta Annual Report 2015

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The ranking

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The page

Abbott Annual Report 2015:
p 6-7

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The word

Less readable annual reports are associated with greater dispersion, lower accuracy, and greater overall uncertainty in analyst earnings forecasts.

- R. Lehavy, F. Li, K. Merkley (University of Michigan), in The Accounting Review (86, No. 3), published by the American Accounting Association.

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