2025-03-26https://repository.covenantuniversity.edu.ng/handle/123456789/30861Despite the growing range of alternative corporate information sources. the annual report remains the primary source of information for interested users. ·companies have a social responsibility to ensure that the information they provide. particularly in narrative form, is both readable and understandable. This paper, therefore. reviewes the most recent attempt at meeting this challenge: the texture index. The texture index was applied to a sample of selected annual reports, using the scoring rules developed by Syclserf ::mel Weetman. Our results confirm earlier re search conclusions that annual report narratives are difficult to read and understand by most users of Accounting information.application/pdfHF5601 Accounting, HJ Public FinanceArticle