CLARKE, Daniel P. <br/><br/>
Voluntary narraive disclosures by local governments :  a comparative analysis of the tectual complexity of mayoral and chairpersons' letter in annual reports 

 - Richmond :  Wiley-Blackwell,  June 2009 
<br/><br/> Research on local government annual reports has been limited, particularly in relation to report narratives. This study aims to determine whether characteristics of narratives vary between the reports of local governments and listed companies. After considering the nature of the potential report audiences it was predicted that, if writers consider their audience, local government report narratives would be easier to read, less likely to be obfuscated, and use fewer passive sentences than those in corporate reports. The results suggest that mayoral letters exhibit higher reading ease and are less likely to be obfuscated than their corporate counterparts but they are also shorter and contain more passive constructions, making conclusions about readability and understandability ambiguous. This research acquaints readers with important aspects to consider when preparing or evaluating narrative reports.