Natural language processing (NLP) is a part of the artificial intelligence domain focused on
communication between humans and computers. NLP attempts to address the inherent …

A growing literature documents that complex financial statements negatively affect the
information environment. In this paper, we examine whether managers use voluntary …

The SEC's emphasis on the use of plain English is designed to make disclosures more
readable and more informative. Using an experiment, I find that more readable disclosures …

Summary Advances in Deep Learning have drastically improved the abilities of Natural
Language Processing (NLP) research, creating new state‐of‐the‐art benchmarks. Two …

Purpose This study aims to examine the association between annual report readability and
accounting irregularities in Indonesia. Using 967 firm-year observations over the 2014–2017 …

The global economic disruption brought by COVID‐19 crisis can set a stage for the
prevalence of financial statement frauds, which jeopardize the efficient functioning of capital …

This exploratory study investigates the linguistic characteristics of shill reviews and develops
a tool for extracting product features from the text of product reviews. Shill reviews are …

This research presents a new theoretical framework through assessing readability research
based on the linguistics and communication perspectives to determine the obfuscation …

An implicit premise of regulators and much empirical research is that financial reporting
readability (readability) substantially reflects management choices. To investigate this issue …

The purpose of this paper is to assess the effect of financial performance on textual features
of the CEO's statement. Specifically, given the incentives of poorly performed companies …