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Contribution Details
Type | Master's Thesis |
Scope | Discipline-based scholarship |
Title | Readability Measures in Annual Reports |
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Institution | University of Zurich |
Faculty | Faculty of Business, Economics and Informatics |
Number of Pages | 77 |
Date | 2019 |
Abstract Text | This paper proposes a new measure of readability, the BOFIR score, which captures a wide range of textual attributes in disclosures. The measure is validated on a human-labeled dataset to gauge its performance. It vastly outperforms standard readability measures, indicating their misspecification in the context of business and finance reporting. The paper further shows the potential of the new readability measure and finds substantial differences in the reporting behavior of financial and non-financial firms. |
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