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A texture index for evaluating accounting narratives
16 references·16 citing·37 second hopsampled
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(1989)Introduction to functional gr…Language, Context, and Text: Aspects of Language in a Social-Semiotic Perspective (1987)Language, Context, and Text: …Introduction to Text Linguistics (1983)Introduction to Text Linguist…Coherence, Cohesion, and Writing Quality (1981)Coherence, Cohesion, and Writ…The Informative Value of Key Audit Matters in the Audit Report: Understanding the Impact of the Audit Firm and KAM Type (2023)The Informative Value of Key …Readability of Accounting Disclosures: A Comprehensive Review and Research Agenda* (2021)Readability of Accounting Dis…Annual report readability, agency costs, firm performance: an investigation of Oman's financial sector (2021)Annual report readability, ag…Drivers of the disclosed “connectivity of the capitals”: evidence from integrated reports (2019)Drivers of the disclosed “con…CSR performance and annual report readability: evidence from France (2019)CSR performance and annual re…The impact of related party transactions on earnings management: some insights from the Italian context (2018)The impact of related party t…Readability, governance and performance: a test of the obfuscation hypothesis in Qatari listed firms (2018)Readability, governance and p…The readability of integrated reports (2017)The readability of integrated…Narrative Style Influences Citation Frequency in Climate Change Science (2016)Narrative Style Influences Ci…The readability impact of international financial reporting standards (2015)The readability impact of int…The impact of say-on-pay on executive compensation (2015)The impact of say-on-pay on e…Legitimacy, accountability and impression management in NGOs: the Indian Ocean tsunami (2015)Legitimacy, accountability an…A typology for exploring the quality of explanations for non-compliance with UK corporate governance regulations (2014)A typology for exploring the …An exploration of the relationship between language choice in CEO letters to shareholders and corporate reputation (2012)An exploration of the relatio…The influence of connotation on readability and obfuscation in Australian chairman addresses (2011)The influence of connotation …A literary theory perspective on accounting (2002)A literary theory perspective…Strategies in interlanguage communication (1983)Relevance: Communication and Cognition (1986)Academic English: A Conceptual Framework (2003)Changing Contexts and Shifting Paradigms in Pronunciation Teaching (2005)Authentic materials and authenticity in foreign language learning (2007)Principles of Pragmatics (2016)Categories of the Theory of Grammar (1961)Transitivity in Grammar and Discourse (1980)Syntax (1984)Discourse Analysis as Theory and Method (2002)Analysing Discourse: Textual Analysis for Social Research (2003)Disclosure in the Corporate Annual Reports of Swedish Companies (1989)A framework for the analysis of firm risk communication (2004)Market discipline, disclosure and moral hazard in banking (2006)Corporate boards, audit committees and voluntary disclosure: evidence from Italian Listed Companies (2011)Power/Knowledge: Selected Interviews and Other Writings 1972-1977 (1980)Politeness (1987)Language and Power (1989)Crossing: Language and Ethnicity Among Adolescents (2000)Discourse: A Critical Introduction. 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References

  • 1989Introduction to functional grammar . By M. A. K. Halliday London & Baltimore: Edward Arnold, 1985. Pp. xxxv, 387.9,880 cited
  • 1990Basic Content Analysis7,746 cited
  • 2014Cohesion in English7,368 cited
  • 2015Critical Discourse Analysis5,431 cited
  • 1987Language, Context, and Text: Aspects of Language in a Social-Semiotic Perspective4,135 cited
  • 1990Basic content analysis, 2nd ed.1,602 cited
  • 2013News As Discourse1,281 cited
  • 1983Introduction to Text Linguistics1,237 cited
  • 1992Discourse Analysis for Language Teachers1,172 cited
  • 1991The use of disclosure indices in accounting research: A review article721 cited
  • 1991Patterns of Lexis In Text686 cited
  • 1981Coherence, Cohesion, and Writing Quality444 cited
  • 1992Discourse and language education373 cited
  • 1998Annual report readability variability: tests of the obfuscation hypothesis355 cited
  • 1993Performance and Readability: A Comparison of Annual Reports of Profitable and Unprofitable Corporations319 cited
  • 1992Readability and Understandability: Different Measures of the Textual Complexity of Accounting Narrative

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267 cited

Cited by

  • 2017The readability of integrated reports160 cited
  • 2012An exploration of the relationship between language choice in CEO letters to shareholders and corporate reputation109 cited
  • 2015The impact of say-on-pay on executive compensation99 cited
  • 2019CSR performance and annual report readability: evidence from France88 cited
  • 2002A literary theory perspective on accounting75 cited
  • 2015The readability impact of international financial reporting standards74 cited
  • 2015Legitimacy, accountability and impression management in NGOs: the Indian Ocean tsunami69 cited
  • 2018Readability, governance and performance: a test of the obfuscation hypothesis in Qatari listed firms67 cited
  • 2021Annual report readability, agency costs, firm performance: an investigation of Oman's financial sector65 cited
  • 2014A typology for exploring the quality of explanations for non-compliance with UK corporate governance regulations62 cited
  • 2019Drivers of the disclosed “connectivity of the capitals”: evidence from integrated reports56 cited
  • 2016Narrative Style Influences Citation Frequency in Climate Change Science54 cited
  • 2018The impact of related party transactions on earnings management: some insights from the Italian context48 cited
  • 2021Readability of Accounting Disclosures: A Comprehensive Review and Research Agenda*44 cited
  • 2011The influence of connotation on readability and obfuscation in Australian chairman addresses43 cited
  • 2023The Informative Value of Key Audit Matters in the Audit Report: Understanding the Impact of the Audit Firm and KAM Type39 cited