Measuring Readability in Financial Disclosures
Defining and measuring readability in the context of financial disclosures becomes important with the increasing use of textual analysis and the Securities and Exchange Commission's plain English initiative. We propose defining readability as the effective communication of valuation-relevant in...
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| Vydané v: | The Journal of finance (New York) Ročník 69; číslo 4; s. 1643 - 1671 |
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| Hlavní autori: | , |
| Médium: | Journal Article |
| Jazyk: | English |
| Vydavateľské údaje: |
Cambridge
Blackwell Publishing Ltd
01.08.2014
Wiley Periodicals,Inc Wiley Blackwell Publishers Inc |
| Predmet: | |
| ISSN: | 0022-1082, 1540-6261 |
| On-line prístup: | Získať plný text |
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| Abstract | Defining and measuring readability in the context of financial disclosures becomes important with the increasing use of textual analysis and the Securities and Exchange Commission's plain English initiative. We propose defining readability as the effective communication of valuation-relevant information. The Fog Index—the most commonly applied readability measure—is shown to be poorly specified in financial applications. Of Fog's two components, one is misspecified and the other is difficult to measure. We report that 10-K document file size provides a simple readability proxy that outperforms the Fog Index, does not require document parsing, facilitates replication, and is correlated with alternative readability constructs. |
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| AbstractList | ABSTRACT
Defining and measuring readability in the context of financial disclosures becomes important with the increasing use of textual analysis and the Securities and Exchange Commission's plain English initiative. We propose defining readability as the effective communication of valuation‐relevant information. The Fog Index—the most commonly applied readability measure—is shown to be poorly specified in financial applications. Of Fog's two components, one is misspecified and the other is difficult to measure. We report that 10‐K document file size provides a simple readability proxy that outperforms the Fog Index, does not require document parsing, facilitates replication, and is correlated with alternative readability constructs. Defining and measuring readability in the context of financial disclosures becomes important with the increasing use of textual analysis and the Securities and Exchange Commission's plain English initiative. We propose defining readability as the effective communication of valuation-relevant information. The Fog Index-the most commonly applied readability measure-is shown to be poorly specified in financial applications. Of Fog's two components, one is misspecified and the other is difficult to measure. We report that 10-K document file size provides a simple readability proxy that outperforms the Fog Index, does not require document parsing, facilitates replication, and is correlated with alternative readability constructs. Reprinted by permission of Blackwell Publishing Defining and measuring readability in the context of financial disclosures becomes important with the increasing use of textual analysis and the Securities and Exchange Commission's plain English initiative. We propose defining readability as the effective communication of valuation-relevant information. The Fog Index -- the most commonly applied readability measure -- is shown to be poorly specified in financial applications. Of Fog's two components, one is misspecified and the other is difficult to measure. We report that 10-K document file size provides a simple readability proxy that outperforms the Fog Index, does not require document parsing, facilitates replication, and is correlated with alternative readability constructs. |
| Author | LOUGHRAN, TIM MCDONALD, BILL |
| Author_xml | – sequence: 1 givenname: TIM surname: LOUGHRAN fullname: LOUGHRAN, TIM – sequence: 2 givenname: BILL surname: MCDONALD fullname: MCDONALD, BILL |
| BackLink | http://www.econis.eu/PPNSET?PPN=798294485$$DView this record in ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften |
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| CODEN | JLFIAN |
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| ContentType | Journal Article |
| Copyright | 2014 American Finance Association 2014 The American Finance Association Copyright Blackwell Publishers Inc. Aug 2014 |
| Copyright_xml | – notice: 2014 American Finance Association – notice: 2014 The American Finance Association – notice: Copyright Blackwell Publishers Inc. Aug 2014 |
| DBID | BSCLL AAYXX CITATION OQ6 8BJ FQK JBE |
| DOI | 10.1111/jofi.12162 |
| DatabaseName | Istex CrossRef ECONIS International Bibliography of the Social Sciences (IBSS) International Bibliography of the Social Sciences International Bibliography of the Social Sciences |
| DatabaseTitle | CrossRef International Bibliography of the Social Sciences (IBSS) |
| DatabaseTitleList | International Bibliography of the Social Sciences (IBSS) International Bibliography of the Social Sciences (IBSS) CrossRef |
| DeliveryMethod | fulltext_linktorsrc |
| Discipline | Business |
| EISSN | 1540-6261 |
| EndPage | 1671 |
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| Notes | ArticleID:JOFI12162 istex:A1957495DF7CFB8088EC25123C5A0D4F379B4E79 ark:/67375/WNG-ZZ30CNG4-7 Tim Loughran and Bill McDonald are at the Mendoza College of Business, University of Notre Dame. We thank Jeff Burks, Peter Easton, Paul Gao, Campbell Harvey (Editor), Stephannie Larocque, Jennifer Marietta‐Westberg, Richard Mendenhall, Paul Tetlock, two anonymous referees, an anonymous Associate Editor, and seminar participants at Michigan State University, Rice University, and The University of Notre Dame for helpful comments. We are grateful to Jianfeng Zhu and Manisha Goswami for research assistance. SourceType-Scholarly Journals-1 ObjectType-Feature-1 content type line 14 ObjectType-Article-2 content type line 23 |
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| References | Miller, Brian, 2010, The effects of reporting complexity on small and large investor trading, Accounting Review 85, 2107-2143. Palmer, David, and Marti A. Hearst, 1994, Adaptive sentence boundary disambiguation, Proceedings of the Fourth ACL Conference on Applied Natural Language Processing, 78-83. Tetlock, Paul C., Maytal Saar-Tsechansky, and Sofus Macskassy, 2008, More than words: Quantifying language to measure firms' fundamentals, Journal of Finance 63, 1437-1467. DuBay, William, 2007, Unlocking Language (BookSurge Publishing, Charleston, South Carolina). Griffin, Paul A., 2003, Got information? Investor response to form 10-K and form 10-Q EDGAR filings, Review of Accounting Studies 8, 433-460. McCafferty, J., 1997, Speaking of earning ... Why managing expectations often doesn't work, CFO 13, 38-50. Feldman, Ronen, Suresh Govindaraj, Joshua Livnat, and Benjamin Segal, 2010, Management's tone change, post-earnings announcement drift and accruals, Review of Accounting Studies 15, 915-953. Dale, Edgar, and Jeanne S. Chall, 1948, A formula for predicting readability, Education Research Bulletin 27, 37-54. Gray, William S., and Bernice E. Leary, 1935, What Makes a Book Readable? (University of Chicago Press, Chicago, Illinois). Mikheev, Andrei, 2002, Periods, capitalized words, etc., Computational Linguistics 28, 289-316. Jones, Michael J., and Paul A. Shoemaker, 1994, Accounting narratives: A review of empirical studies of content and readability, Journal of Accounting Literature 13, 142-184. Davison, Alice, and Robert N. Kantor, 1982, On the failure of readability formulas to define readable texts: A case study from adaptations, Reading Research Quarterly 17, 187-209. Fama, Eugene F., and Kenneth R. French, 2001, Disappearing dividends: Changing firm characteristics or lower propensity to pay? Journal of Financial Economics 60, 3-43. Rennekamp, Kristina, 2012, Processing fluency and investors' reactions to disclosure readability, Journal of Accounting Research 50, 1319-1354. Tetlock, Paul C., 2007, Giving content to investor sentiment: The role of media in the stock market, Journal of Finance 62, 1139-1168. Gunning, Robert, 1952, The Technique of Clear Writing (McGraw-Hill, New York). Dougal, Casey, Joseph Engelberg, Diego Garcia, and Christopher Parsons, 2012, Journalists and the stock market, Review of Financial Studies 25, 639-679. Bloomfield, Robert, 2008, Discussion of annual report readability, current earnings, and earnings persistence, Journal of Accounting and Economics 45, 248-252. Klare, George R., 1963, The Measurement of Readability (Iowa State University Press, Ames, Iowa). Li, Feng, 2008, Annual report readability, current earnings, and earnings persistence, Journal of Accounting and Economics 45, 221-247. Lehavy, Reuven, Feng Li, and Kenneth Merkley, 2011, The effect of annual report readability on analyst following and the properties of their earnings forecasts, Accounting Review 86, 1087-1115. Biddle, Gary, Gilles Hilary, and Rodrigo Verdi, 2009, How does financial reporting quality relate to investment efficiency? Journal of Accounting and Economics 48, 112-131. Piantadosi, Steven, Harry Tily, and Edward Gibson, 2011, Word lengths are optimized for efficient communication, Proceedings of the National Academy of Sciences 108, 3526-3529. Jegadeesh, Narasimhan, and Andrew Di Wu, 2013, Word power: A new approach for content analysis, Journal of Financial Economics 110, 712-729. De Franco, Gus, Ole-Kristian Hope, Dushyantkumar Vyas, and Yibin Zhou, 2013, Analyst report readability, Contemporary Accounting Research, forthcoming. Lawrence, Alastair, 2013, Individual investors and financial disclosure, Journal of Accounting & Economics 56, 130-147. DuBay, William, 2004, The Principles of Readability (Impact Information, Costa Mesa, CA). Fama, Eugene F., and Kenneth R. French, 1997, Industry costs of equity, Journal of Financial Economics 43, 153-193. McLaughlin, G. Harry, 1969, SMOG grading: A new readability formula, Journal of Reading 12, 639-646. Tekfi, Chaffai, 1987, Readability formulas: An overview, Journal of Documentation 43, 257-269. Antweiler, Werner, and Murray Z. Frank, 2004, Is all that talk just noise? The information content of Internet stock message boards, Journal of Finance 59, 1259-1293. Loughran, Tim, and Bill McDonald, 2011, When is a liability not a liability? Textual analysis, dictionaries, and 10-Ks, Journal of Finance 66, 35-65. You, Haifeng, and Xiao-jun Zhang, 2009, Financial reporting complexity and investor underreaction to 10-K information, Review of Accounting Studies 14, 559-586. Diether, Karl, Christopher Malloy, and Anna Scherbina, 2002, Differences of opinion and the cross section of stock returns, Journal of Finance 57, 2113-2141. Bowen, Robert, Angela Davis, and Dawn Matsumoto, 2002, Do conference calls affect analysts' forecasts? Accounting Review 77, 285-316. 1982; 17 2010; 15 2012 1997; 43 2010 2002; 57 2002; 77 2009 1969; 12 2007 1952 1994 2004 2010; 85 2009; 48 1935 2012; 50 2002; 28 2001; 60 2009; 14 2011; 108 1987; 43 2013; 56 2004; 59 2003; 8 1997; 13 2011; 86 2008; 45 1963 2011; 66 1994; 13 2013; 110 2007; 62 2008; 63 2013 2012; 25 1948; 27 e_1_2_10_23_1 e_1_2_10_24_1 Gray William S. (e_1_2_10_16_1) 1935 e_1_2_10_20_1 McLaughlin G. Harry (e_1_2_10_30_1) 1969; 12 DuBay William (e_1_2_10_11_1) 2004 Klare George R. (e_1_2_10_22_1) 1963 DuBay William (e_1_2_10_12_1) 2007 De Franco Gus (e_1_2_10_8_1) 2013 e_1_2_10_2_1 e_1_2_10_4_1 e_1_2_10_3_1 e_1_2_10_19_1 e_1_2_10_39_1 e_1_2_10_5_1 e_1_2_10_17_1 e_1_2_10_38_1 e_1_2_10_14_1 e_1_2_10_37_1 e_1_2_10_7_1 e_1_2_10_15_1 e_1_2_10_36_1 e_1_2_10_35_1 e_1_2_10_9_1 e_1_2_10_13_1 e_1_2_10_34_1 e_1_2_10_10_1 McCafferty J. (e_1_2_10_29_1) 1997; 13 e_1_2_10_33_1 Gunning Robert (e_1_2_10_18_1) 1952 e_1_2_10_32_1 e_1_2_10_31_1 Jones Michael J. (e_1_2_10_21_1) 1994; 13 e_1_2_10_27_1 e_1_2_10_28_1 e_1_2_10_25_1 Dale Edgar (e_1_2_10_6_1) 1948; 27 e_1_2_10_26_1 |
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The information content of Internet stock message boards, Journal of Finance 59, 1259-1293. – reference: Dougal, Casey, Joseph Engelberg, Diego Garcia, and Christopher Parsons, 2012, Journalists and the stock market, Review of Financial Studies 25, 639-679. – reference: Davison, Alice, and Robert N. Kantor, 1982, On the failure of readability formulas to define readable texts: A case study from adaptations, Reading Research Quarterly 17, 187-209. – reference: Dale, Edgar, and Jeanne S. Chall, 1948, A formula for predicting readability, Education Research Bulletin 27, 37-54. – reference: Fama, Eugene F., and Kenneth R. French, 2001, Disappearing dividends: Changing firm characteristics or lower propensity to pay? Journal of Financial Economics 60, 3-43. – reference: McCafferty, J., 1997, Speaking of earning ... Why managing expectations often doesn't work, CFO 13, 38-50. – reference: Miller, Brian, 2010, The effects of reporting complexity on small and large investor trading, Accounting Review 85, 2107-2143. – reference: Gray, William S., and Bernice E. Leary, 1935, What Makes a Book Readable? (University of Chicago Press, Chicago, Illinois). – reference: Rennekamp, Kristina, 2012, Processing fluency and investors' reactions to disclosure readability, Journal of Accounting Research 50, 1319-1354. – reference: Diether, Karl, Christopher Malloy, and Anna Scherbina, 2002, Differences of opinion and the cross section of stock returns, Journal of Finance 57, 2113-2141. – reference: DuBay, William, 2007, Unlocking Language (BookSurge Publishing, Charleston, South Carolina). – reference: You, Haifeng, and Xiao-jun Zhang, 2009, Financial reporting complexity and investor underreaction to 10-K information, Review of Accounting Studies 14, 559-586. – reference: Mikheev, Andrei, 2002, Periods, capitalized words, etc., Computational Linguistics 28, 289-316. – reference: Tetlock, Paul C., 2007, Giving content to investor sentiment: The role of media in the stock market, Journal of Finance 62, 1139-1168. – reference: DuBay, William, 2004, The Principles of Readability (Impact Information, Costa Mesa, CA). – reference: Li, Feng, 2008, Annual report readability, current earnings, and earnings persistence, Journal of Accounting and Economics 45, 221-247. – reference: Biddle, Gary, Gilles Hilary, and Rodrigo Verdi, 2009, How does financial reporting quality relate to investment efficiency? Journal of Accounting and Economics 48, 112-131. – reference: Klare, George R., 1963, The Measurement of Readability (Iowa State University Press, Ames, Iowa). – reference: Lawrence, Alastair, 2013, Individual investors and financial disclosure, Journal of Accounting & Economics 56, 130-147. – reference: Gunning, Robert, 1952, The Technique of Clear Writing (McGraw-Hill, New York). – reference: Bowen, Robert, Angela Davis, and Dawn Matsumoto, 2002, Do conference calls affect analysts' forecasts? Accounting Review 77, 285-316. – reference: Jegadeesh, Narasimhan, and Andrew Di Wu, 2013, Word power: A new approach for content analysis, Journal of Financial Economics 110, 712-729. – reference: Griffin, Paul A., 2003, Got information? Investor response to form 10-K and form 10-Q EDGAR filings, Review of Accounting Studies 8, 433-460. – reference: Tekfi, Chaffai, 1987, Readability formulas: An overview, Journal of Documentation 43, 257-269. – reference: Jones, Michael J., and Paul A. Shoemaker, 1994, Accounting narratives: A review of empirical studies of content and readability, Journal of Accounting Literature 13, 142-184. – reference: Piantadosi, Steven, Harry Tily, and Edward Gibson, 2011, Word lengths are optimized for efficient communication, Proceedings of the National Academy of Sciences 108, 3526-3529. – reference: McLaughlin, G. Harry, 1969, SMOG grading: A new readability formula, Journal of Reading 12, 639-646. – reference: Feldman, Ronen, Suresh Govindaraj, Joshua Livnat, and Benjamin Segal, 2010, Management's tone change, post-earnings announcement drift and accruals, Review of Accounting Studies 15, 915-953. – reference: Palmer, David, and Marti A. Hearst, 1994, Adaptive sentence boundary disambiguation, Proceedings of the Fourth ACL Conference on Applied Natural Language Processing, 78-83. – reference: Tetlock, Paul C., Maytal Saar-Tsechansky, and Sofus Macskassy, 2008, More than words: Quantifying language to measure firms' fundamentals, Journal of Finance 63, 1437-1467. – reference: Fama, Eugene F., and Kenneth R. 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| Title | Measuring Readability in Financial Disclosures |
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