Czyzewski, Alan B., Kelly Wilkinson, and Mary Czyzewski. “The Readability of the Management Discussion and Analysis Section and Footnotes of 10-Ks: The Case of the Gas and Oil Industry”. Journal of Accounting and Finance 19, no. 5 (September 12, 2019). Accessed September 13, 2025. https://articlearchives.co/index.php/JAF/article/view/384.