This research aimed to measure and evaluate the “Tone at the Top” by analyzing the annual reports of the Baghdad Commercial Bank, listed on the Iraq Stock Exchange. This analysis assists users of annual reports in identifying senior management's approach to the quality, ease, and comprehension of financial reports, determining if this approach is positive, negative, or neutral. The analysis is conducted on English annual reports using electronic programs designed for English texts. This type of analysis is also crucial for senior management in commercial banks when preparing annual reports, as it helps determine the word count, identify difficult and simple words, and assess their ease, comprehension, and readability for various users. This assessment relies on calculating the readability level of the text using the Dale-Chall index, which identifies several levels based on mathematical equations. The research results indicated difficulty in the readability and comprehension of the annual reports of Iraqi commercial banks within the sample, particularly for reports analyzed in English, which reflects a negative approach by senior management.