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Is Bad News Difficult to Read? A Readability Analysis of Differently Connoted Passages in the Annual Reports of the 30 DAX Companies
16 references·2 citing·53 second hopsampled
Is Bad News Difficult to Read? A Readability Analysis of Differently Connoted Passages in the Annual Reports of the 30 DAX Companies (2019)Is Bad News Difficult to Read? A Readabil…Processing Fluency and Investors’ Reactions to Disclosure Readability (2012)Processing Fluency and Invest…When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks (2011)When Is a Liability Not a Lia…A conceptual framework of impression management: new insights from psychology, sociology, and critical perspectives (2011)A conceptual framework of imp…The Effects of Reporting Complexity on Small and Large Investor Trading (2010)The Effects of Reporting Comp…Uniting the Tribes of Fluency to Form a Metacognitive Nation (2009)Uniting the Tribes of Fluency…Are Investors Influenced By How Earnings Press Releases Are Written? (2008)Are Investors Influenced By H…Answering the Call for a Standard Reliability Measure for Coding Data (2007)Answering the Call for a Stan…The “Incomplete Revelation Hypothesis” and Financial Reporting (2002)The “Incomplete Revelation Hy…The effect of thematic structure on the variability of annual report readability (2001)The effect of thematic struct…The curse of expertise: The effects of expertise and debiasing methods on prediction of novice performance. (1999)The curse of expertise: The e…Annual report readability variability: tests of the obfuscation hypothesis (1998)Annual report readability var…WHAT'S IN A NAME? REPUTATION BUILDING AND CORPORATE STRATEGY. (1990)WHAT'S IN A NAME? REPUTATION …The Curse of Knowledge in Economic Settings: An Experimental Analysis (1989)The Curse of Knowledge in Eco…Sociolinguistics : an international handbook of the science of language and society (1987)Sociolinguistics : an interna…Cultural differences in the organization of academic texts (1987)Cultural differences in the o…Toward a model of text comprehension and production. (1978)Toward a model of text compre…The readability and narrative tone of risk and risk management disclosures for South African listed companies (2023)The readability and narrative…Investor response to financial news in the digital transformation era: the impact of accounting disclosures and herding behavior as indirect effect (2023)Investor response to financia…The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Bid, ask and transaction prices in a specialist market with heterogeneously informed traders (1985)Economics in the Laboratory (1994)Experimental practices in economics: A challenge for psychologists? (2000)The parent–infant dyad and the construction of the subjective self (2007)Notes on transitivity and theme in English (1967)Toward a theory of automatic information processing in reading (1974)Text and Context: Explorations in the Semantics and Pragmatics of Discourse (1977)Individual differences in working memory and reading (1980)Reciprocal Teaching of Comprehension-Fostering and Comprehension-Monitoring Activities (1984)The magical number 4 in short-term memory: A reconsideration of mental storage capacity (2001)Coefficient Alpha and the Internal Structure of Tests (1951)A Coefficient of Agreement for Nominal Scales (1960)Content Analysis: An Introduction to its Methodology. 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(2009)Individual investors and financial disclosure (2013)A plain English measure of financial reporting readability (2017)Judgment under Uncertainty: Heuristics and Biases (1974)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)Corporate Social Responsibility: A Theory of the Firm Perspective (2001)Corporate Social and Financial Performance: A Meta-Analysis (2003)Misery Loves Companies: Rethinking Social Initiatives by Business (2003)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)Efficient Capital Markets: A Review of Theory and Empirical Work (1970)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Positive Accounting Theory (1985)Guiding through the Fog: Financial statement complexity and voluntary disclosure (2016)An Empirical Evaluation of Accounting Income Numbers (1968)The Framing of Decisions and the Psychology of Choice (1981)The economic implications of corporate financial reporting (2005)The language of US corporate environmental disclosure (2009)Tone Management (2013)Corporate Disclosure Policy and Analyst Behavior. 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References

  • 2011When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks6,003 cited
  • 1990WHAT'S IN A NAME? REPUTATION BUILDING AND CORPORATE STRATEGY.5,424 cited
  • 1978Toward a model of text comprehension and production.5,280 cited
  • 2007Answering the Call for a Standard Reliability Measure for Coding Data4,219 cited
  • 2009Uniting the Tribes of Fluency to Form a Metacognitive Nation1,646 cited
  • 2008Are Investors Influenced By How Earnings Press Releases Are Written?895 cited
  • 2010The Effects of Reporting Complexity on Small and Large Investor Trading805 cited
  • 1989The Curse of Knowledge in Economic Settings: An Experimental Analysis755 cited
  • 2012Processing Fluency and Investors’ Reactions to Disclosure Readability662 cited
  • 2002The “Incomplete Revelation Hypothesis” and Financial Reporting647 cited
  • 1987Sociolinguistics : an international handbook of the science of language and society510 cited
  • 1987Cultural differences in the organization of academic texts478 cited
  • 1999The curse of expertise: The effects of expertise and debiasing methods on prediction of novice performance.397 cited
  • 1998Annual report readability variability: tests of the obfuscation hypothesis355 cited
  • 2011

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A conceptual framework of impression management: new insights from psychology, sociology, and critical perspectives
332 cited
  • 2001The effect of thematic structure on the variability of annual report readability328 cited
  • Cited by

    • 2023The readability and narrative tone of risk and risk management disclosures for South African listed companies16 cited
    • 2023Investor response to financial news in the digital transformation era: the impact of accounting disclosures and herding behavior as indirect effect15 cited