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In this study, we examine the relation between employee treatment and annual report readability, which is measured as a reading difficulty score.

We use regression analysis to explore the impact of employee treatment on annual report reading difficulty.

We find a significant negative relation between employee treatment and reading difficulty, which suggests that annual reports of firms with better employee treatment are easier to read and understand (i.e. more readable).

Our study contributes to a more thorough knowledge of annual report readability and our findings may be of relevance to accounting standard setters and investors.

The study aims to evaluate the readability, comprehensibility, and vocabulary knowledge of SRH educational materials available online and on paper to inform health educational material development for young adolescents.

The study used a sequential mixed-method design. Thirty-four online and one print adolescent sexual and reproductive health educational materials were assessed for readability. Two hundred and sixty-three adolescents aged 11–15 participated in the comprehension and vocabulary knowledge assessment of the online sexual and reproductive health texts. Comprehensibility was measured using a cloze test, and vocabulary knowledge was assessed based on a vocabulary knowledge passage. Data processing was performed using SPSS, version 26.0 and the online readability consensus calculator, version 1.0. We analyzed the data using readability algorithms, cross-tabulation and bar charts.

The results show higher readability levels for online SRH materials. Average Flesch reading ease scores range between 37.5% and 69.1%. Other average range indices were the Flesch Reading Grade Level (7–14), Gunning Fog Index (8.8–19), Simple Measure of Gobbledygook (6.6–10.6) and Common-Lieu Index (7.5–11.5). Nearly 51% of participants in the comprehension assessment read at the instructional level. The Chi-square test for grade level differences shows a statistically significant (X2 = 11.349; p = 0.003) difference in comprehension between 7th and 8th graders. The participants also identified 29 words from the 1,048-word passage for assessing vocabulary knowledge as unfamiliar and difficult, and 14 as familiar but difficult to understand.

The study’s findings may inform the design of health educational materials and provide a basis for a national decision on the readability threshold of adolescent health information.

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.

Many PhD students have strong reading comprehension, but some struggle with how to read critically. The purpose of this study is to understand what reading looks like for PhD students, what they are doing when they read scholarly texts and how they bring these texts to life in meaningful ways.

The authors conducted a self-study using a phenomenological research approach. Five PhD students collected data on their academic reading for three weeks, including the references, purpose for reading, and what they did as part of the reading process. Second, students analyzed their reading processes according to Paul and Elder’s (2006) intellectual standards. Third, students participated in two semi-structured discussions about the standards in relation to doctoral reading.

Reading is inseparable from thinking, with Paul and Elder’s (2006) intellectual standards (e.g. clarity, relevance, logic and fairness) playing an essential role in the academic reading process. Alongside these cognitive aspects of reading, the affective domain also contributes to the reading process.

This study is important because being able to read scholarly work is crucial for completing doctoral programs, conducting research, and publishing. We suggest that just as we need to teach writing, we need to acknowledge that many doctoral students need guidance to read scholarly texts, they need to be educated on the intellectual standards, and supervisors must rest their assumptions about doctoral reading and explicitly teach these processes.

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.

The chapter provides a comprehensive outline of how technology can be harnessed to promote inclusivity within higher education. The article begins by defining inclusive education and explains how cross-cultural collaboration can be facilitated by technological intervention. The article focuses on how the amalgamation of different theories based on behaviorism, cognitivism, and constructivism is crucial for the successful implementation of inclusive education. It highlights the importance of emerging technologies in promoting inclusive pedagogy. It provides a strategic framework that uses artificial intelligence (AI) and different digital tools to cater the needs and aspirations of diverse and global higher educational institutions. Several case studies are also presented to help in understanding the barriers and corresponding strategies to enhance inclusivity. The impact of the strategy surpasses immediate learning enhancements which contribute to a broader vision for a more equitable, accessible, and interconnected educational ecosystem. The chapter concludes with a discussion on the challenges and ethical considerations for successful implementation of technologies to bring inclusive internationalization to higher education.

This paper aims to conduct an in-depth analysis of the shortcomings of apps’ privacy policies and to propose improvement and optimization strategies, which are of great significance for establishing a transparent and responsible privacy protection framework that ensures compliant collection and use of users’ information and effective protection of their privacy.

This paper obtained privacy policy texts for 100 shopping apps through Web crawlers and manual downloads. Based on the perspective of perceived usefulness, thematic analysis is conducted through the latent Dirichlet allocation topic model and comparison with existing policies. Based on the perspective of perceived ease of use, readability analysis is conducted through content analysis and formula calculation.

The apps privacy policies can be divided into seven themes. The authors benchmark these seven topics with the Personal Information Protection Law of the People’s Republic of China, the E-Commerce Law of the People’s Republic of China and the General Data Protection Regulation. It is found that there are omissions in the information collection and use and juvenile protection of the existing apps. Through the indicators’ readability analysis and calculation, it is found that the existing apps privacy policies have good performance in the readability indicators such as naming method, frame directory and so on. However, text personalization and text readability need to be improved and optimized.

At the theoretical level, this paper constructs a model from the dual perception perspectives of perceived usefulness and perceived ease of use and analyses the apps’ privacy policy texts at a fine-grained level. At the practical level, based on large-scale apps’ privacy policy text data, this paper conducts multi-dimensional research from theme analysis, authoritative law benchmarking analysis, content analysis and text readability calculation and analysis. At the same time, this paper identifies the current problems of apps’ privacy policies and puts forward countermeasure suggestions for their content improvement and optimization.

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.

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.

This case study sought to investigate the relationship between pre-service teachers’ participation in designing and delivering one-on-one literacy intervention lessons to beginning readers and their own evolving self-efficacy in literacy instruction.

The study was embedded within a 4000-level course in the elementary education major where pre-service teachers learn to administer, analyze and interpret a variety of literacy assessments. Based on the results of these assessments, pre-service teachers designed and implemented literacy lessons (twice a week, 30-min sessions) that addressed the beginning readers' specific instructional needs. Through collecting pre/post data with their first-grade intervention students, and participating in reflective “check-ins” (surveys, a focus group and end-of-course written reflection), a portrait of increased pre-service teacher self-efficacy in literacy instruction comes into focus.

The data showed, primarily through the thematic analysis of qualitative data, that the experience of conducting a one-on-one intervention with a striving reader impacted pre-service teachers’ self-efficacy positively.

The methodology of this study was limited by the small sample size and the low participant response rate on the quantitative survey measure.

This paper highlights one aspect in which clinically-rich field experiences can make a difference in the literacy instruction self-efficacy of pre-service teachers.

This study adds to the support for authentic instructional applications of course content in educator preparation programs, specifically in Professional Development School (partner school system) contexts. The aspect of observing and measuring intervention student progress was one lens through which pre-service teachers viewed their efficacy. Further investigations focusing on other assessment-instruction cycles could provide additional insights.