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Measuring Readability in Financial Disclosures
5 references·16 citing·35 second hop
Measuring Readability in Financial Disclosures (2014)Measuring Readability in Financial Disclo…When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks (2011)When Is a Liability Not a Lia…How does financial reporting quality relate to investment efficiency? (2009)How does financial reporting …Annual report readability, current earnings, and earnings persistence (2008)Annual report readability, cu…Disappearing dividends: changing firm characteristics or lower propensity to pay? (2001)Disappearing dividends: chang…The Technique of Clear Writing. (1968)The Technique of Clear Writin…Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)Disclosure processing costs, …Readability of 10‐K Reports and Stock Price Crash Risk (2018)Readability of 10‐K Reports a…How Does Social Media Impact Bitcoin Value? A Test of the Silent Majority Hypothesis (2018)How Does Social Media Impact …The impact of narrative disclosure readability on bond ratings and the cost of debt (2017)The impact of narrative discl…The evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation (2017)The evolution of 10-K textual…Measuring Accounting Reporting Complexity with XBRL (2017)Measuring Accounting Reportin…Corporate Social Responsibility Report Narratives and Analyst Forecast Accuracy (2017)Corporate Social Responsibili…Automated Text Analysis for Consumer Research (2017)Automated Text Analysis for C…Annual Report Readability, Tone Ambiguity, and the Cost of Borrowing (2017)Annual Report Readability, To…A plain English measure of financial reporting readability (2017)A plain English measure of fi…Textual Analysis in Accounting and Finance: A Survey (2016)Textual Analysis in Accountin…Guiding through the Fog: Financial statement complexity and voluntary disclosure (2016)Guiding through the Fog: Fina…Shocking Language: Understanding the Macroeconomic Effects of Central Bank Communication (2015)Shocking Language: Understand…Linguistic Complexity in Firm Disclosures: Obfuscation or Information? (2014)Linguistic Complexity in Firm…Accounting narratives and the narrative turn in accounting research: Issues, theory, methodology, methods and a research framework (2014)Accounting narratives and the…Processing Fluency and Investors’ Reactions to Disclosure Readability (2012)Processing Fluency and Invest…Risk, Return, and Equilibrium: Empirical Tests (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Investor Sentiment and the Cross‐Section of Stock Returns (2006)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Common risk factors in the returns on stocks and bonds (1993)In Search of Attention (2011)Text as Data: The Promise and Pitfalls of Automatic Content Analysis Methods for Political Texts (2013)Limited attention, information disclosure, and financial reporting (2003)Individual investors and financial disclosure (2013)Thirteen Ways to Look at the Correlation Coefficient (1988)Giving Content to Investor Sentiment: The Role of Media in the Stock Market (2007)Uniting the Tribes: Using Text for Marketing Insight (2019)Climate Change News Risk and Corporate Bond Returns (2020)Deep learning for financial applications : A survey (2020)The General Theory of Employment, Interest and Money. (1936)Efficient Capital Markets: A Review of Theory and Empirical Work (1970)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Shall We Talk? The Role of Interactive Investor Platforms in Corporate Communication (2020)New media environment, environmental regulation and corporate green technology innovation:Evidence from China (2023)Using and Interpreting Fixed Effects Models (2023)Positive Accounting Theory (1985)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The market pricing of accruals quality (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Have Financial Statements Lost Their Relevance? (1999)The Boundaries of Financial Reporting and How to Extend Them (1999)Analyst Information Discovery and Interpretation Roles: A Topic Modeling Approach (2017)The real effects of mandated information on social responsibility in financial reports: Evidence from mine-safety records (2017)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)A review of tax research (2010)The Effects of Reporting Complexity on Small and Large Investor Trading (2010)
this work references cited by second hop

References

  • 2011When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks6,003 cited
  • 2009How does financial reporting quality relate to investment efficiency?3,211 cited
  • 2001Disappearing dividends: changing firm characteristics or lower propensity to pay?3,039 cited
  • 2008Annual report readability, current earnings, and earnings persistence2,850 cited
  • 1968The Technique of Clear Writing.1,641 cited

Cited by

  • 2016Textual Analysis in Accounting and Finance: A Survey2,279 cited
  • 2020Disclosure processing costs, investors’ information choice, and equity market outcomes: A review1,089 cited
  • 2017The evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation840 cited
  • 2012Processing Fluency and Investors’ Reactions to Disclosure Readability662 cited
  • 2016Guiding through the Fog: Financial statement complexity and voluntary disclosure640 cited
  • 2017Automated Text Analysis for Consumer Research635 cited
  • 2017A plain English measure of financial reporting readability628 cited
  • 2017Annual Report Readability, Tone Ambiguity, and the Cost of Borrowing577 cited
  • 2017The impact of narrative disclosure readability on bond ratings and the cost of debt502 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

  • 2014Linguistic Complexity in Firm Disclosures: Obfuscation or Information?494 cited
  • 2018Readability of 10‐K Reports and Stock Price Crash Risk428 cited
  • 2015Shocking Language: Understanding the Macroeconomic Effects of Central Bank Communication390 cited
  • 2018How Does Social Media Impact Bitcoin Value? A Test of the Silent Majority Hypothesis390 cited
  • 2017Corporate Social Responsibility Report Narratives and Analyst Forecast Accuracy377 cited
  • 2014Accounting narratives and the narrative turn in accounting research: Issues, theory, methodology, methods and a research framework368 cited
  • 2017Measuring Accounting Reporting Complexity with XBRL348 cited