By facilitating the derivation of knowledge and qualitative measures from textual data, text
mining techniques have come into vogue in various domains and industries. Namely in …

Understanding corporate disclosures is important for accounting researchers, as information
plays a central role on financial markets. A generation of accounting and finance …

Purpose This study aimed at investigating the readability of sustainability reports in
Indonesia. The Indonesian government, through the Financial Services Authority of …

Purpose This paper aims to examine the relationship between the readability of annual
reports and corporate performance in Chinese listed firms. Design/methodology/approach …

Purpose The readability of annual reports is an important feature that determines the quality
of communication between a firm and its stakeholders. Extant literature has demonstrated …

Purpose This study examines the impact of intellectual capital efficiency and corporate
governance mechanisms on the annual report readability of Oman's financial sector …

The purpose of this study was to examine the relationship between the conciseness and
complexity of financial disclosures and market reactions, using the annual reports of …

This research investigates the impact of the annual financial report's readability on the
efficiency of information and the level of stock liquidity. To achieve these objectives, the …

In this study, we employ Natural Language Processing (NLP), a subdomain of artificial
intelligence (AI), to predict the sentiments while analyzing 3729 annual 10-k financial reports …

Purpose The purpose of this paper is to explore the relationship between disclosure quality,
measured by the readability of the board of directors' report and cost of capital (CoC), and …