With the introduction of short-form disclosure documents, financial regulation in the EU emphasizes the use of plain … improve the readability of mandatory product information addressed to mutual fund investors. Applying advanced text mining … algorithms, we benchmark the readability of product information by means of objective and readily replicable methods. While …

The EU General Data Protection Regulation (GDPR) of 2018 introduced stringent transparency rules compelling firms to … requirement are objective, and its compliance is easily verifiable; readability, however, is subjective and difficult to enforce … firms. We use text-as-data techniques to construct measures of disclosure and readability and show that firms increased the …

display terminal 15° and 40°, below horizontal eye level, were taken up for a visually intensive readability task. An … operating parameters to determine optimum readability performance. The results suggested that performance was better at 15 …

In this paper, we examine whether the readability of different types of corporate risk disclosures influences the risk … nonprofessional investors (NPIs), we find that readability, in conjunction with risk factor type, significantly influences investors …

the content and readability of MS and its effect on performance in firms, but their effect on public or nonprofit … determine the readability of a sample of worldwide universities' MS and two rankings, i.e., Quacquarelli Symonds World … University Ranking and SCImago Institutions Rankings, to determine their effect on performance. No significant readability …

computational linguistic measures are useful indicators of readability of patents, we suggest that the disclosure function of …