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Using a sample of oil and gas firms in the USA, the study examines the relation between the presence of hedging and annual report readability.

The authors use regression analysis to examine the relation between the presence of hedging and annual report readability.

The authors find that annual reports of firms with the use of hedging are less readable (i.e. difficult to read and understand). The authors also find that the primary results are more pronounced for firms with a higher level of business volatility.

The study contributes to the finance literature on the use and value of hedging and to the accounting literature on the determinants of annual report readability. The Securities and Exchange Commission (SEC) has persistently asked companies to improve the readability of their disclosures to stakeholders (SEC, 1998; 2013, 2014). Hence, the study not only identifies a potential determinant (i.e. hedging) that may influence the level of readability but also supports the current regulatory policy by the SEC, which is encouraging companies to improve readability.

Healthcare organisations are often described as less innovative than other organisations, since organisational culture works against innovations. In this paper, the authors ask whether it has to be that way or whether is possible to nurture an innovative culture in a healthcare organisation. The aim of this paper is to describe and analyse nurturing an innovative culture within a healthcare organisation and how culture can support innovations in such a healthcare organisation.

Based on a qualitative case study of a healthcare unit that changed, within a few years, from having no innovations to repeatedly generating innovations, the authors describe important aspects of how innovative culture can be nurtured in healthcare. Data were analysed using inductive and deductive analysis steps.

The study shows that it is possible to nurture an innovative culture in a healthcare organisation. Relationships and competences beyond healthcare, empowering structures and signalling the importance of innovation work with resources all proved to be important. All are aspects that a manager can influence. In this case, the manager's role in nurturing innovative culture was very important.

This study highlights that an innovative culture can be nurtured in healthcare organisations and that managers can play a key role in such a process.

The paper describes and analyses an innovative culture in a healthcare unit and identifies important conditions and strategies for nurturing innovative culture in healthcare organisations.

Computer-assisted instruction (CAI) has been used to combat reading challenges, namely reading accuracy and rate for learners with intellectual, developmental and learning disabilities (IDLD). Whilst most reading CAI effectiveness has been studied in English, other transparent languages have less evidence. This study provides a systematic review and meta-analysis of CAI effectiveness for transparent language reading for K-3 learners with IDLD.

This study systematically reviews academic peer-reviewed studies from 2010 to 2023 with either randomised controlled treatment (RCT) or single-case treatments. Articles were searched from the ACM Digital Library, Google Scholar, IEEE Xplore, ERIC, PsychINFO and Science Direct databases, references and systematic review articles. Reading component skills effect sizes were computed using the random effect sizes model.

11 RCT studies of reading CAI for transparent languages with 510 learners with IDLD were found. A random effect sizes (Cohen’s d) of CAI on individual reading component skills were d = 0.24, p-value = 0.063 and confidence interval (CI) 95% (−0.068–0.551) for phonics and phonemic awareness d = 0.41, p-value = 0.000 and CI 95% (0.175–0.644). Given an average intervention dosage of 1.8 h weekly for a maximum of 16 weeks, CAI had better retention with d = 1.13, p-value = 0.066 and CI 95%(−0.339–2.588). However, these results must be interpreted with a concern of only using published studies.

The study contributes to quantitative CAI effectiveness for transparent language reading components for learners with IDLD.

The purpose of the research was to find out if there are any differences in the readability score between abstracts published in scientific journals from library and information science with and without an impact factor. Therefore, the author made a comparison between the readability of abstracts from one journal with (Journal of Documentation) and one journal without (Knjižnica or Library) an impact factor.

As a measure of readability, the Flesch Reading Ease Readability Formula was used. Then, with the help of statistical experts, a comparison of the readability scores between the abstracts of two selected journals was performed.

The results showed that some statistically important differences exist between the abstracts published in the Journal of Documentation and Knjižnica. The statistically important differences were found in the number of words and sentences in abstracts and in the readability of abstracts included in the research. Therefore, it can be said that there exists a statistically important difference between abstracts with and without an impact factor.

The primary purpose was to find out whether there is a statistically important difference in the readability score of abstracts with and without an impact factor in the field of library and information science. Some similar research studies have been conducted in other scientific fields.

This research explored how COVID-19 affects Shenzhen high school students' reading behavior and preference and their parents' attitudes toward reading during the lockdown.

This research adopted a qualitative approach to conduct one-on-one semi-structured interviews with parents of a boarding high school in Shenzhen, China. Thirteen parents were recruited through a purposeful sampling method, and NVivo12 software was used to analyze the results with a theme-based approach guided by the 5E instructional model.

The results revealed the effectiveness and problems of high school students' use of electronic resources and discovered changes in the reading behavior of high school students and their parents' attitudes during COVID-19.

There are few studies specifically on the reading behavior of boarding students from a parental view, especially in Asia. This research can fill the gaps in related research during COVID-19.

The purpose of this study is to evaluate whether the amendments to International Accounting Standard (IAS) 39 and the introduction of International Financial Reporting Standards (IFRS) 9 enhanced the readability, and thus the quality and usefulness of risk disclosure information.

Readability analyses are performed on companies listed on the Johannesburg Stock Exchange (JSE) from 2005 to 2021. The sample period includes the period when companies disclosed information according to IAS 39 (2005–2017) and IFRS 9 (2018–2021).

The results of the analyses show risk disclosures for JSE-listed companies to be complex and difficult to understand. Furthermore, risk disclosures have become longer and less readable with the introduction of amendments to IAS 39 and the introduction of IFRS 9.

This study uses readability measures as a proxy for the complexity and usefulness of risk disclosures. The amount of utility a user of financial statements derives could be dependent on other factors such as the quality of disclosure, individual user background and perceptions.

The results have valuable implications for the various stakeholders that make use of the information contained in financial statements. Stakeholders such as regulators and standard setters should carefully assess how accounting standards change to ensure that one of the key objectives of the IASB, namely, to provide information that is relevant, reliable and understandable, is met.

The results of this study contribute to the discourse on the usefulness of companies’ risk disclosures. Though, to the best of the authors’ knowledge, this is the first study to compare the readability of risk disclosures from an emerging market perspective, the results can be applied to other countries using IFRS to assess the readability of risk disclosures.

The purpose of this systematic review is to assess if there is a relationship between literacy abilities and mental health outcomes as reported in global literature. Fourteen percent of the global population has little or no literacy. Literacy skills impact on daily functioning and have been shown to impact on social outcomes. Whilst there has been research examining the potential association between literacy and mental health outcomes in specific populations, there has been no systematic review of this literature to date.

A systematic review was carried out using Embase, PsycINFO and PubMed to identify relevant papers that measured both literacy and mental health. Data relating to the association between literacy and mental health were extracted. The papers included were assessed for quality using a bespoke quality rating tool. A narrative synthesis describes the findings.

Nineteen studies from across nine countries were included in the analysis. Seventeen studies showed a significant association between literacy and mental health, those with lower literacy had greater mental health difficulties. Some papers reported factors that interacted with this association, such as age, gender, poverty and years of education.

To the best of the authors’ knowledge, this is the first systematic review to look at the global picture of literacy and mental health. It suggests there is a relationship between literacy abilities and mental health outcomes, highlighting the importance of healthcare professionals and services including identification of literacy needs within routine mental health practice.

Three years after the COVID epidemic and the measures put in place by governments, the authors still cannot measure the full impact of them on the well-being and mental health of adolescents. This population was particularly impacted by this crisis, and some subgroups of young people, such as those from migration backgrounds, have been confronted with additional challenges. This paper aims to explore and describe the perspective and experience of migrant adolescents during the lockdown period

The authors performed 13 semi-structured interviews with migrant adolescents (nine females, median age 16) at the pediatric policlinic of Lausanne University Hospital in Switzerland between November 2020 and January 2021. Participants had been living in Switzerland for an average of 2.3 years. Three of them were staying in a refugee reception centre. A thematic content analysis was carried out to extract themes and topics.

Participants had difficulty understanding information about COVID-19 in general. Remote learning was described as stressful due to various factors and lockdown had an impact on their future plans, such as finding an apprenticeship. Some young people were already socially isolated, but families were generally supportive. They expressed particular concerns, such as the family’s financial situation and the difficulty of living in refugee reception centres.

In the event of further lockdown, special attention must be paid to these adolescents to ensure their proper development and integration. Comprehensive follow-up of this population during and after the pandemic is essential.

This study provides a better understanding of the pandemic experience of migrant adolescents and underlines their difficulties.

Online reviews are regarded as a source of information for decision-making because of the abundance and ready availability of information. Whereas, the sheer volume of online reviews makes it hard for consumers, especially the older adults who perceive more difficulties in reading reviews and obtaining information compared to younger adults, to locate the useful ones. The main objective of this study is to propose an effective method to locate valuable reviews of mobile phones for older adults. Besides, the authors also want to explore what characteristics of the technology older adults prefer. This will benefit both e-retailers and e-commerce platforms.

After collecting online reviews related to mobile phones designed for older adults from a popular Chinese e-commerce platform (JD Mall), topic modeling, term frequency-inverse document frequency (TF-IDF), and linguistic inquiry and word count (LIWC) methods were applied to extract latent topics and uncover potential dimensions that consumers frequently referred to in their reviews. According to consumers' attitudes towards different popular topics, seven machine learning models were employed to predict the usefulness and popularity of online reviews due to their excellent performance in prediction. To improve the performance, a weighted model based on the two best-performing models was built and evaluated.

Based on the TF-IDF, topic modeling, and LIWC methods, the authors find that older adults are more interested in the exterior, sound, and communication functions of mobile phones. Besides, the weighted model (Random Forest: Decision Tree = 2:1) is the best model for predicting the online review popularity, while random forest performs best in predicting the perceived usefulness of online reviews.

This study’s findings can help e-commerce platforms and merchants identify the needs of the targeted consumers, predict reviews that will get more attention, and provide some early responses to some questions.

The results propose that older adults pay more attention to the mobile phones' exterior, sound, and communication function, guiding future research. Besides, this paper also enriches the current studies related to making predictions based on the information contained in the online reviews.

In 2015, Bursa Malaysia Berhad (BMB) issued the first edition of the Sustainability Reporting Guide (SRG 1.0) to aid Malaysian public listed companies (PLCs) in preparing corporate social responsibility reporting (CSRR). After receiving users' commentaries, BMB issued the second edition of SRG (SRG 2.0) in 2018. Given the major amendments in CSRR regulatory guidelines, there is a need to analyze the readability of CSRR in light of the new guide and to investigate the combined effects of SRG 2.0 and the assurance of CSR information on the readability of CSRR.

This study employs two readability indices to compare the readability of CSRR ex-ante and ex-post the implementation of SRG 2.0 across a sample of Malaysian PLCs that maintained their market capitalization among the top 100 companies.

The practical findings of the multivariate regression revealed that the readability of CSRR is reduced after the introduction of SRG 2.0. Meanwhile, the readability of CSRR is positively influenced by combining the effect of SRG 2.0 and CSRR assurance.

This study provides empirical evidence that the amendment to CSRR has made CSR reports more challenging to read and thus reduces their communicative value. Therefore, in their quest to mandate more CSRR information from companies, regulators might need to consider advocating that such data is reported in a readable manner. This study also shows the influential role of CSR information assurance in enhancing the readability of CSRR.

This study helps assess the readability of CSRR among Malaysian companies after the adoption of SRG 2.0. It also contributes to the literature on CSRR, as the readability of such reporting within the context of Malaysia has not been widely examined in previous studies.