companies. The paper builds on methodologies developed in prior empirical studies of annual reports readability and content … analysis. Two dimensions are investigated: a) text ease of readability (text complexity); b) wording structure. Tests are made … to measure the level of readability and wording construction of the MD&A of 40 listed companies. Results indicate that …

Readability formulas, such as the Flesch Reading Ease formula, the Flesch–Kincaid Grade Level Index, the Gunning Fog …, survey researchers have frequently used readability scores as indicators of question difficulty and it has been repeatedly … appropriate predictors of language difficulty. The present study examines whether the four readability formulas named above …

How has the Internet affected newspaper content? We build a dataset that matches newspaper readability measures to … penetration and newspaper readability. This result appears remarkably robust. The relationship is evident in non-parametric graphs …

than perfect read rates in supply chain applications. This research aimed to evaluate the readability issues commonly faced … readability greatly varies for different product-package systems, with paper towels producing near-perfect reads, followed by … bottled water and carbonated soda cans. The slower the forklift truck speed, the better the readability across the board, and …

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 …

readable and informative. Past research has shown that high readability is related to more extreme investor judgments of firm … performance. Processing fluency is the prevalent theory to explain this: higher readability increases the investor's subconscious … simultaneously influences investor decision-making, and that it has an interactive effect with readability. When presented with …

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

This paper investigates the impact of annual report readability on the corporate bond market. My findings indicate that … whether annual report readability matters to international market participants in the corporate bond market. My findings …