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This paper aims to examine the relationship between the readability of annual reports and corporate performance in Chinese listed firms.

This research examined the annual report readability factors of Chinese listed companies by using a textual analysis method using Python to extract the text from the annual reports, convert it into numerical form to facilitate statistical analysis and then merge the results with data from the Chinese stock market to explain the impact on corporate performance and predict future earnings in the Chinese financial markets from 2008 to 2021.

Study findings indicate that firms with better financial reporting readability are more profitable, incur lower agency costs and have low earnings in the Chinese stock markets when readability is low (i.e. more complexity and length of annual reports). It was also found that when a listed company has a good performance, it prefers to use a short space to explain its operating and financial status. More generally, the means of the report length are short, and accounting terms are used less frequently; in the case of a poor company, the annual report is particularly long and accounting terms are more frequently used. In the context of the COVID-19 crisis, this study served as a proxy measure of returns prior to the announcement of the COVID-19 pandemic. In addition, an instrumental variable approach is used, which helps results to remain robust and control for fixed effects and potential endogeneity problems.

Although this study’s results cannot be generalised globally because of their limited scope, they can still be generalised across non-English speaking countries. Thus, future cross-country research is encouraged to examine the textual analysis of financial reports across those countries.

This study conveys two messages to investors and policymakers within the Chinese market. First, investors ought to pay greater attention to the nonfinancial information contained in annual reports to improve the accuracy of their predictions regarding future firm performance. Second, Chinese policymakers are encouraged to instate a policy for the use of plain English in annual reports to make them more readable by international investors.

This study contributes to the paucity of research that examines English-written annual reports in non-English speaking countries by examining the readability of annual reports in the Chinese market.

This study holistically and systematically consolidates the available research on digital reading to reveal the research trends of the past 20 years. Moreover, it explores the thematic evolution, hotspots and developmental characteristics of digital reading. This study, therefore, has the potential to serve as a research guide to researchers and educators in relevant fields.

The authors applied a bibliometric approach using Derwent Data Analyzer and VOSviewer to retrieve 2,456 publications for 2003–2022 from the Web of Science (WoS) database.

The results revealed that most studies' participants were university students and the experimental methods and questionnaires were preferred in digital reading researches. Among the influential countries or regions, institutions, journals and authors, the United States of America, University of London, Electronic Library and Chen, respectively, accounted for the greatest number of publications. Moreover, the authors identified the developmental characteristics and research trends in the field of digital reading by analyzing the evolution of keywords from 2003–2017 to 2018–2022 and the most frequently cited papers by year. “E-books,” “reading comprehension” and “literacy” were the primary research topics. In addition, “attention,” “motivation,” “cognitive load,” “dyslexia,” “engagement,” “eye-tracking,” “eye movement,” “systematic analysis,” “meta-analysis,” “smartphone” and “mobile reading/learning” were potential new research hotspots.

This study provides valuable insights into the current status, research direction, thematic evolution and developmental characteristics in the field of digital reading. Therefore, it has implications for publishers, researchers, librarians, educators and teachers in the digital reading field.

This paper investigates school library services in the digital age for students with dyslexia and explores the impact of current library services on students’ learning.

A qualitative study with semi-structured interviews was designed according to the LAFE (Look and listen, Assistance and accessibility, Format and fit, and Environment) framework for learners with dyslexia and the 5E instructional model and conducted with 11 school librarians.

Results indicated that participants lacked knowledge of dyslexia for appropriate library services. Awareness, IT skills, school administration, funding and parental attitudes would influence the library’s tailored services to dyslexic children, despite the rich resources in these participants’ libraries, including paperbacks, digital resources and electronic devices. Adaptations are necessary to provide accessible services, especially by applying digital technologies, and school libraries can positively impact students’ reading interests, promote knowledge inquiry and strengthen information literacy skills.

While students with dyslexia spend significant time in schools, limited studies focus on school library services in the digital age, especially in Asia. This study fills the gap by systematically exploring the issue with the 5E instructional model.

Evidence-informed decision-making is considered best practice when choosing interventions in applied settings across health, social care and education. Developing that evidence base, however, is not straightforward. The pupose of this paper is to describe the process implemented by the Sharland Foundation Developmental Disabilities Applied Behavioural Research and Impact Network (SF-DDARIN) that systematically develops an evidence base for behaviorally based interventions.

In this case study, the progressive research steps undertaken by the SF-DDARIN to develop the evidence base for an online reading intervention, the Headsprout® Early Reading programme (HER®), which uses behavioural principles to promote learning to read, are described.

A series of discrete projects targeting gaps in the evidence base for HER^® led to funding two randomised controlled trials in England, one in education and one in health and social care.

This case study illustrates an original, creative and effective way of collaborating across academic research departments and applied settings to extend the evidence base for a chosen intervention systematically.

The purpose of this study is to investigate the reasons behind the persistent preference for printed content among Arabic-speaking library patrons in Jordan. Specifically, this study highlights the availability of reading materials in print, electronic and audible formats in Arabic as an intervening factor shaping reading behavior. More broadly, it aims to contribute to a deeper understanding of how language preference can impact reading format preferences.

This study’s research design revolves around understanding reading format preferences among registered members of Jordan’s largest and oldest private library. This approach involved the examination of secondary library user survey data collected from N = 313 of its patrons in 2022. To gain a greater understanding of the preference for printed materials, this study conducted semistructured interviews over the phone with n = 31 participants of the library’s survey.

The findings of this study indicate a strong preference for print books among Arabic-speaking library patrons in Jordan. However, the availability of content in electronic and audible formats in Arabic, their preferred reading language, emerged as a potentially significant factor in the persistent preference for printed reading materials.

This study offers new insights into the specific role that the availability of content in Arabic, and possibly languages other than English, may play in shaping reading format preferences. By shedding light on this aspect of reading behavior, this research offers valuable information for libraries and publishers seeking to cater to the needs and preferences of Arabic readers.

The purpose of this study is to investigate the influence of IFRS convergence on annual report readability in an emerging market context, with an emphasis on the contents of management discussion and analysis (MD&A), notes to the accounts (Notes) and the whole annual report.

The study performs firm-fixed effect regression on a sample of 143 Indian listed companies over a period spanning from 2012 to 2021 to examine the influence of IFRS convergence on readability. This assessment primarily focuses on broader spectrums of readability dimensions, namely annual report length and complexity, wherein complexity is measured using the Gunning Fog, Flesch Reading ease and Flesch-Kincaid grade index.

As Indian firms shift to IFRS reporting, the findings suggest that annual reports have become significantly lengthier and more complex, causing deterioration in readability. The Notes section, in particular, exhibits the most significant increase in length and complexity, followed by the entire annual report and MD&A section. Furthermore, the findings also indicate that the complexity of the Notes section is instrumental in the observed complexity growth of the whole annual report in the post-IFRS period.

The current study employs readability indices rather than directly taking into consideration the opinions of actual users of annual reports to determine readability. As a result, the study does not provide direct evidence on how information in annual reports affects users' readability.

The findings provide insightful information to managers and policymakers about the difficulties stakeholders may encounter while reading IFRS-based annual reports, which ultimately impact their investment decisions. Thus, there is an important managerial implication from this, depending upon the severity of complexity corporations participate in while complying with IFRS in the post-IFRS period.

Analyzing the influence of exogenous information shock, such as IFRS convergence, on readability is critical, particularly for emerging markets like India, where a lack of financial literacy and weaker enforcement already have detrimental effects on the capital market. In light of this, the current study provides a comprehensive examination of the impact of IFRS convergence on annual report readability and contributes to the growing IFRS literature in the less explored emerging market context.

Risk information provides information to enable stakeholders to make informed decisions about a company. Corporate communications should be readable and unbiased so as not to hamper disclosure usefulness. This study assesses whether risk disclosures in the integrated reports are readable and unbiased.

The readability and narrative tone of South African listed companies' risk and risk management disclosures as disclosed in their integrated reports are analysed using automated software for the Top 40 JSE listed companies from 2015 to 2019.

The results show that risk and risk management disclosures are unreadable and lack any improvement in readability during the period. Additionally, these disclosures are biased toward narrative tones signalling communality and certainty.

The study adds to the literature on the readability of corporate reports, by focussing on the readability and narrative tone of risk and risk management disclosures during a period of increased scrutiny over the content of such disclosures. Also, by analysing risk disclosure and risk management disclosure separately, and by performing trend analysis to determine whether requirement changes related to content (specifically King IV) affect readability and narrative tones.

Properly allocating an organization's activities within a building is vital to reducing the relational complexity arising from process–environment interactions. Multiple relationships are mapped, and certain interferences are only identified after these have been processed. The method/software employed for this task is Mapping Activity Environment Allocation (MAEA). However, data input and interpretation of results depend on the usability conditions of the organization's agents. This paper presents MAEA's usability test results.

Test sessions and interviews were carried out with seven agents registered at a University Hospital. Participants were instructed to think aloud during its use, and immediately afterward, responded to semi-structured interviews. Test sessions were audio recorded and screen captured.

Participants found the software easy to use and pointed out valuable implications for professional and academic use. In addition to relationship, priority and parallelism data, customized visualizations were created, including organizational charts, flowcharts and activity flow routes on the floor plan.

MAEA's simplicity allows non-designers to conduct evidence-based assessments and decisions. It allows designers to test their proposals during the programming and outline proposal stages.

A more detailed definition of design requirements from the beginning increases the conditions to successfully achieve project goals.

The ability to map the allocation of activity-spaces in the pre-design phase of building architecture allows for early identification of interactions, aiding in the development of more robust project requirements during programming.

This paper aims at examining the current condition of ancient manuscripts owned by locals in remote areas of Indonesia, which are mostly in poor condition. It is to describe the factors of these manuscript damages and the implications of the damage.

The study employed qualitative design with philological, codicological and anthropological approaches. The participants are manuscript owners and keepers in Western, Central and Eastern parts of Indonesia. Data were collected by direct observations and interviews with the participants.

This paper provides empirical insights on how manuscripts were damaged due to human and environmental factors. These factors have caused the loss of part or whole information in the manuscripts, hence causing disconnected knowledge linkage from past to present.

Due to the selected scope and area of study, this study may lack generalizability. Further studies can be conducted to examine the physical aspect and the content of the manuscripts.

This study suggests the urgency for stakeholders and local governments to preserve the manuscripts by taking specific measures that include preservation training to the locals and conducting a program for digitizing these manuscripts.

This paper fulfils an identified need to study how the damages suffered by the local manuscripts.

Financial reports are the basis of economic decisions that affect organizational interests and shareholders. However, there is a severe research gap concerning the factors affecting the quality of financial information (such as audit report readability and tone). Therefore, considering the importance of presenting high-quality financial information, this study aims to investigate the impact of intellectual capital (IC) and its components on the audit report's readability and tone.

The multivariate regression model tests research hypotheses. Then, hypotheses are tested via a sample of 824 observations of the listed companies on the Tehran Stock Exchange (103 companies) from 2014 to 2021, using the multivariate regression model based on pooled data and fixed effects.

Results determine that customer capital (CC) and structural capital (SC) are likely to influence the audit report tone positively. In general, the IC and human capital (HC) negatively impact auditors' tone. More analyses also document that IC and its CC, HC and SC components positively and significantly affect audit report readability based on two readability indices, including FOG and text length. Finally, findings pertaining to the third readability index (Flesch index) reveal that only HC and SC are robust based on this measurement, whereas the IC and CC have a negative and significant impact on the readability of auditors’ reports.

To the best of the authors’ knowledge, this study is the first to address this issue in emerging markets, and it provides helpful insights for users, analysts and legal institutions regarding IC, which significantly affects audit report readability and tone.