Search Results - subject:"readability"

Does the textual quality of prospectuses affect gross spread in seasoned equity offerings?

Nagarajan, Nandu J.; Nerur, Sridhar Panchapakesan; … - In: Journal of business finance & accounting : JBFA 52 (2025) 2, pp. 817-871

Persistent link: https://www.econbiz.de/10015395072

Bogging down investors : an unintended consequence of litigation risk

Fu, Siwen; Wang, Ke; Zhang, Liandong; Zheng, Liu Kong - In: Contemporary accounting research : the journal of the … 42 (2025) 2, pp. 1045-1078

Persistent link: https://www.econbiz.de/10015463665

Corporate diversification and 10-K narratives : A novel approach using large language models

Hossain, Md Enayet; Hossain, K. S. M. Tozammel - In: Borsa Istanbul Review 25 (2025) 6, pp. 1391-1402

novel measure based on a pretrained large language model, we find that diversification significantly reduces the readability … of 10-K filings. This reduction in readability is not driven by the inherent complexity associated with diversification …

Persistent link: https://www.econbiz.de/10015551421

Does sustainable performance matter for nonfinancial disclosure readability? : a fog index analysis on Italian-listed companies

Bifulco, Giuseppe Maria; Caserio, Carlo; Di Donato, … - In: Business strategy and the environment 34 (2025) 5, pp. 5601-5623

Persistent link: https://www.econbiz.de/10015459719

Real effects of media climate change concerns

Mahmoudian, Fereshteh; Nazari, Jamal A.; Poursoleyman, Ehsan - In: Global finance journal 64 (2025), pp. 1-17

Persistent link: https://www.econbiz.de/10015423054

Audit report readability and information efficiency : evidence from the Tehran Stock Exchange

Rajabalizadeh, Javad; Schadewitz, Hannu - In: Journal of accounting in emerging economies : JAEE 15 (2025) 2, pp. 491-516

Persistent link: https://www.econbiz.de/10015423906

Audit partner narcissism and audit reports readability : evidence from lead and review audit partners

Rajabalizadeh, Javad; Schadewitz, Hannu - In: Managerial auditing journal 40 (2025) 1, pp. 30-65

Persistent link: https://www.econbiz.de/10015207203

The value of information risk : is there an acquisition discount for less readable financial disclosures?

Hussaini, Mussa; Nguyen, Van Diem; Rigoni, Ugo; Perego, … - In: Applied economics 57 (2025) 31, pp. 4596-4613

Persistent link: https://www.econbiz.de/10015443099

Innovation and annual report readability

Gounopoulos, Dimitrios; Huang, Winifred; Yang, Min - In: Research policy : policy, management and economic … 54 (2025) 8, pp. 1-22

Persistent link: https://www.econbiz.de/10015568346

Do family firms issue more readable annual reports? : evidence from the United States

Liao, Qunfeng; Srinidhi, Bin; Wang, Ke - In: Journal of accounting, auditing & finance : JAAF 40 (2025) 3, pp. 832-862

Persistent link: https://www.econbiz.de/10015597157