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
Hlavní autori:	LOUGHRAN, TIM, MCDONALD, BILL
Médium:	Journal Article
Jazyk:	English
Vydavateľské údaje:	Cambridge Blackwell Publishing Ltd 01.08.2014 Wiley Periodicals,Inc Wiley Blackwell Publishers Inc
Predmet:	Analytical forecasting Business structures Communication Contextual analysis Control variables Correlation Disclosure Earnings forecasting Englisch (Sprache) English language Exchange Financial disclosure Gunning Fog index Indexberechnung Indexes Informationswert Investors Lesbarkeitsindex Linear regression Measurement Measurement techniques Parsing Plain language Readability Studies Syllables Text analysis Textual analysis Unternehmenspublizität Valuation Vocabulary
ISSN:	0022-1082, 1540-6261
On-line prístup:	Získať plný text
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