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The financial and accounting information plays a growing role in society and the current economy. The press, whether specialized or not, publishes more and more information disseminated by firms on their performance and risk. Yet although the amount of information grows over time, the question of its quality has been no study of the legislature or the financial regulator. This literature review aims to present the results of studies on the subject. These studies show evidence that the readability of the accounting and financial documents is very low.