readability of its textual disclosures. We find that the initial adopters’ HTML-formatted annual reports become harder to read … explanation for this decrease in textual readability. We also find that the negative effect on textual readability persists at …, its initial adoption can divert managerial attention and result in reduced readability of textual disclosures …

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 …

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 … disclosure volume, but the readability of their privacy policies did not improve. Larger firms in concentrated industries …

readability of corporate annual reports of Saudi companies. Data have been collected for a sample of 67 companies listed on the … readability of the corporate annual report. The results of the study reveal that the adoption of IFRS has led to a decrease in the … readability of the corporate annual report. The results also indicate that there is a significant impact of the company's size and …