A recent study of the design of annual reports would indicate that their level of attractiveness directly affects a company's perceived valuation.

New York Times Magazine writer and author Rob Walker directed our attention to a recent study by the University of Miami School of Business (this writer’s alma matter) that evaluated the relative attractiveness of annual reports and their subsequent impact on that company’s perceived valuation. As reported by Science Daily, the study found that ‘investors, regardless of their experience, place a higher value on firms with attractive annual reports than they do on those that produce less attractive reports.’ So is there a correlation between the attractiveness of an annual report’s design and how investors value that company?

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