Journal of Business and Technical Communication · 2019 · 23 citations · 46 references
BusinessAccountancyFinanceCorporate ReportingFinancial AccountingReading ComprehensionAnnual ReportingCorporate CommunicationFinancial ReportingFinancial StatementsReadingTextual AnalysisAnnual Financial ReportsAnnual Report ReadabilityAnnual Report ToneAutomated Content AnalysisFinancial Reporting CommunicationFinancial Statement ReadabilityReadabilityReadability Of Corporate Reports
This study examines the strategic use of readability to obfuscate negative news in a German financial communication context. Combining a manual and an automated content analysis, the authors assess the tone and readability of three parts (chairman’s address, share-price development, and development in the fiscal year) of the 2014 annual reports of the 30 companies listed in the German stock index DAX. The results indicate that positively connoted passages in annual reports are not necessarily easier to read than negatively connoted passages. Furthermore, the readability of the annual report varies depending on the part and its function within the report.
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Fitting Linear Mixed-Effects Models Using <b>lme4</b>
Douglas M. Bates, Martin Mächler, Benjamin M. Bolker et al. · Journal of Statistical Software · 2015 · 85.6K citations · Full text
Toward a model of text comprehension and production.
Walter Kintsch, Teun A. van Dijk · Psychological Review · 1978 · 5K citations