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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.

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

The study uses a sample of 150 firm-year observations of listed financial sector companies in the Muscat Securities Market, Oman, from 2014 to 2018. Flesch Reading ease and Flesch Kinkaid Index are used as proxies for annual report readability. As part of sensitivity analysis, the study also uses the natural logarithm of annual report pages as alternative readability measures. The investigation is conducted using random effects regression analysis and supported with system GMM estimation for robustness.

The findings of this study demonstrate a decrease in intellectual capital efficiency associated with better readability of annual reports for the financial sector firms. Alternatively, banks report a positive association of intellectual capital efficiency with the Flesch Reading ease score of the annual report. The structural capital and capital employed efficiency are also found to be negatively associated with annual report readability. Corporate governance mechanisms such as dispersed ownership and audit committee size also result in easy-to-read annual reports that support agency theory.

The research was conducted for financial firms of Oman, and thereby the findings can be generalized to the financial sector of countries with similar settings, such as the Gulf Cooperation Council (GCC) region.

The policy implications arising from this study suggest a strengthening of the intellectual capital efficiency and corporate governance mechanisms to improve the readability of the firms and thereby increase investor confidence.

This paper's uniqueness is in the model used to investigate the impact of intellectual capital efficiency and corporate governance mechanisms on the annual report readability of an emerging 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.

Corporate social responsibility (CSR) is significant in the financial market. Despite plenty of existing research on CSR, few studies have quantified the fine-grained aspects of CSR and examined how diverse CSR aspects are associated with firms' trade credit. Based on the released CSR reports, this paper strives to measure the CSR fulfillment of firms and examine the relationships between CSR and trade credit in terms of textual features presented in these reports.

This research proposes a natural language processing-based framework to extract the overall readability and the sentiment of fine-grained aspects from CSR reports, which can signal the performance of firms' CSR in diverse aspects. Furthermore, this paper explores how the textual features are associated with trade credit through partial dependence plots (PDPs), and PDPs can generate both linear and nonlinear relationships.

The study’s results reveal that the overall readability of the reports is positively associated with trade credit, while the performance of the fine-grained CSR aspects mentioned in the CSR reports matters differently. The performance of the environment has a positive impact on trade credit; the performance of creditors, suppliers and information disclosure, shows a U-shaped influence on trade credit; while the performance of the government and customers is negatively associated with trade credit.

This study expands the scope of research on CSR and trade credit by investigating fine-grained aspects covered in CSR reports. It also offers some managerial implications in the allocation of CSR resources and the presentation of CSR reports.

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.

Reading represents a basic way by which humans understand the world and acquire knowledge; it is also central to learning and communicating. However, with the rapid development of mobile reading, an individual's cognition of objective facts may be affected by the reading environment and text genre, resulting in limited memorization and understanding of the reading material. Therefore, this study aimed to investigate the influence of the reading environment and text genre on individuals' cognitive activities from the perspective of motivational activation level using evidence from electroencephalography (EEG) signals.

The study employed a mixed design experiment with two reading environments (quiet and distracting) between subjects, two text genres (entertaining and scientific) within subjects and two reading tasks (memory recall and comprehension) within subjects. There were 50 participants in the experiment, and the data obtained from 44 participants while they read the materials and completed the reading tasks were analyzed.

The results showed that readers are more positively motivated to read in a quiet reading environment than in a distracting reading environment when facing the memory recall tasks of entertaining genre passages and comprehension tasks of scientific genre passages. Entertaining genres are more likely to arouse readers' reading interest but hinder the memory recall of the content details. While scientific genres are not easy to understand, they are helpful for working memory.

This study not only applies a new technology to mobile reading research in the field of library science and addresses the limitations of self-report data, but also provides suggestions for the further improvement of mobile reading service providers. Additionally, the results may provide useful information for learners with different learning demands.

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.

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 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.