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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 investigates the impact of integrating structured assessment protocols within the Japanese lesson study (JLS) framework in Swedish Compulsory School for Students with Intellectual Disabilities (CSSID). The purpose is to explore whether such integration can enhance teachers’ professional certainty in assessing and supporting students with intellectual disability (ID), aligning educational practices with inclusive legislative mandates.

The study utilized structured assessment protocols during lesson study cycles, where teachers observed and discussed research lessons based on predefined learning objectives. Data were collected through questionnaires, assessment protocols and post-lesson discussions, then analyzed using narrative and descriptive statistical methods.

The integration of structured assessment protocols in lesson studies enhanced teachers’ focus and clarity in assessing and supporting students with ID, improving their perceptions of student engagement, interest and understanding. However, challenges in adapting the protocols to varied teaching contexts and student needs limited the overall impact on professional certainty.

This study examines the adaptability of integrating lesson study with assessment protocols in special education settings. It demonstrates that structured assessment protocols used within the lesson study process provide a common focus on academic achievements for students with ID.

This study contributes to the field by demonstrating the potential of modifying traditional lesson study approaches to include structured assessment protocols, particularly in the context of special education. It highlights the need for ongoing professional development and sustainable assessment strategies that support the diverse learning needs of students with ID.