... longer (more words) and clearer (more specific and readable language) disclosures in 2010 than in other periods. This pattern might be related to the SEC’s 2010 guidance regarding climate change disclosures. Furthermore, it is worth noting that although the number of firms disclosing climate change risks...

..., to analyze the Management Discussion and Analysis (MD&A) sections of annual reports to determine if significant differences in text readability are present between bankrupt and nonbankrupt companies. When applying Coh-Metrix indices, the MD&A sections of nonbankrupt companies appear to be easier...

...Nancy Uddin; Vasundhara Chakraborty ABSTRACT Requirement of G4 standards as common practice in sustainability reporting makes it important to understand the readability of such reports. This study contributes to the extant body of literature by assessing the readability of sustainability reports...

...Ekaete Efretuei ABSTRACT In this study, I examine variations in the textual complexity of annual report narrative disclosures using the Fog Readability Index and Fin-Neg word list Tone Index given year and industry effects. I analyze accounting narrative readability and tone based on firm years...

.... In addition, this study investigates the linguistic characteristics of cloud ERP providers' data processing agreements including readability, litigious language, and uncertainty language. The findings of this study can help organizations to have a better understanding of the data process practices of cloud...

...J. Efrim Boritz; Louise Hayes; Lev M. Timoshenko ABSTRACT This study examines SOX 404 reports with fiscal year-ends between 2004 and 2014 to determine their readability as measured by the FOG Index. We investigate the association between readability and company characteristics, auditor type...