- Adam, T.R. Risk management and the credit risk premium. 2002 J. Bank. Financ.. 26 243-269
Paper not yet in RePEc: Add citation now
Ajina, A. ; Laouiti, M. ; Msolli, B. Guiding through the fog: Does annual report readability reveal earnings management?. 2016 Res. Int. Bus. Financ.. 38 509-516
An, Z. ; Chen, C. ; Naiker, V. ; Wang, J. Does media coverage deter firms from withholding bad news? Evidence from stock price crash risk. 2020 J. Corp. Financ.. 64 -
Andreou, C.K. ; Andreou, P.C. ; Lambertides, N. Financial distress risk and stock price crashes. 2021 J. Corp. Financ.. 67 -
- Ang, A. ; Bai, J. ; Zhou, H. The great wall of debt: Real estate, political risk, and Chinese local government credit spreads. 2019 Georgetown McDonough School of Business No. 2603022,:
Paper not yet in RePEc: Add citation now
Arnold, T. ; Fishe, R.P.H. ; North, D.S. The effects of ambiguous information on initial and subsequent IPO returns. 2010 Financ. Manag.. 39 1497-1519
Badoer, D.C. ; Demiroglu, C. ; James, C.M. Ratings quality and borrowing choice. 2019 J. Financ.. 74 2619-2665
- Balakrishnan, K. ; Bartov, E. Analysts' use of qualitative earnings information: Evidence from the IPO prospectus' risk factors section. 2011 Report from University of Pennsylvania,: Philadelphia, PA
Paper not yet in RePEc: Add citation now
Bao, Y. ; Datta, A. Simultaneously discovering and quantifying risk types from textual risk disclosures. 2014 Manag. Sci.. 60 1371-1391
Biddle, G.C. ; Hilary, G. ; Verdi, R.S. How does financial reporting quality relate to investment efficiency?. 2009 J. Account. Econ.. 48 112-131
Bonsall, S.B. ; Leone, A.J. ; Miller, B.P. ; Rennekamp, K. A plain English measure of financial reporting readability. 2017 J. Account. Econ.. 63 329-357
Bonsall, S.B. ; Miller, B.P. The impact of narrative disclosure readability on bond ratings and the cost of debt.. 2017 Rev. Account. Stud.. 22 608-643
- Bosco, G.L. ; Pilato, G. ; Schicchi, D. DeepEva: A deep neural network architecture for assessing sentence complexity in Italian and English languages. 2021 Array. 12 -
Paper not yet in RePEc: Add citation now
- Campbell, J.L. ; Chen, H. ; Dhaliwal, D.S. ; Lu, H.M. ; Steele, L.B. The information content of mandatory risk factor disclosures in corporate filings. 2014 Rev. Accounting Stud.. 19 396-455
Paper not yet in RePEc: Add citation now
Charitou, A. ; Lambertides, N. ; Trigeorgis, L. Earnings behaviour of financially distressed firms: The role of institutional ownership. 2007 Abacus. 43 271-296
Chen, S. ; Wang, L. Will political connections be accounted for in the interest rates of Chinese urban development investment bonds?. 2015 Emerg. Mark. Financ. Trade. 51 108-129
Chen, W. ; Wu, W. ; Zhang, T. Fintech development, firm digitalization, and bank loan pricing. 2023 J. Behav. Exp. Financ.. 39 -
- Chen, Y. Why did corporate bond issuance fail halfway? — Warning of default and payment of the "11 Chaori Bonds. 2016 Secur. Law Rev.. 17 224-239
Paper not yet in RePEc: Add citation now
Cooper, I. Asset pricing implications of nonconvex adjustment costs and irreversibility of investment. 2006 J. Financ.. 61 139-170
- Deutsch, T., Jasbi, M., & Shieber, S. (2020). Linguistic features for readability assessment. To be published in ACL BEA workshop (15th Workshop on Innovative Use of NLP for Building Educational Applications).
Paper not yet in RePEc: Add citation now
- Dhaliwal, D.S. ; Radhakrishnan, S. ; Tsang, A. ; Yang, G. Nonfinancial disclosure and analyst forecast accuracy: international evidence on corporate social responsibility disclosure. 2011 Account. Rev.. 87 723-759
Paper not yet in RePEc: Add citation now
Ding, R. Disclosure of downside risk and investors' use of qualitative Information: evidence from the IPO prospectus's risk factor section. 2016 Int. Rev. Financ.. 16 73-126
Easley, D. ; O'Hara, M. Information and the cost of capital. 2004 J. Financ.. 59 1553-1583
- Fabozzi, F.J. ; Mann, S.V. . 2012 The McGraw-Hill Companies, Inc.,:
Paper not yet in RePEc: Add citation now
Fazzari, S.M. ; Hubbard, R.G. ; Peterson, B.C. Financing constraints and corporate investment. 1988 Brook. Pap. Econ. Act.. 1 141-195
Ferris, S.P. ; Hao, Q. ; Liao, M.Y. The effect of issuer conservatism on IPO pricing and performance. 2013 Rev. Financ.. 17 993-1027
- Filatotchev, I. ; Bishop, K. Board composition, share ownership, and ‘underpricing’ of UK IPO firms. 2002 Strateg. Manag. J.. 23 941-955
Paper not yet in RePEc: Add citation now
- Gentzkow, M. ; Kelly, B. ; Taddy, M. Text as data. 2019 J. Econ. Lit.. 57 535-574
Paper not yet in RePEc: Add citation now
Gilje, E.P. ; Taillard, J.P. Do private firms invest differently than public firms? Taking cues from the natural gas industry. 2016 J. Financ.. 71 1733-1778
Guay, W. ; Samuels, D. ; Taylor, D. Guiding through the Fog: financial statement complexity and voluntary disclosure. 2016 J. Account. Econ.. 62 234-269
Hadlock, C.J. ; Pierce, J.R. New evidence on measuring financial constraints: moving beyond the KZ index. 2010 Rev. Financ. Stud.. 23 1909-1940
- Han, C. ; Wu, C. ; Wei, L. The impact of disclosure characteristics of application texts on the Science and Technology Innovation Board listed companies. 2022 J. Behav. Exp. Financ.. 37 -
Paper not yet in RePEc: Add citation now
Hanley, K.W. ; Hoberg, G. Litigation risk, strategic disclosure and the underpricing of initial public offerings. 2012 J. Financ. Econ.. 103 235-254
- Hao, J. ; Feng, Q.Q. ; Li, J. ; Sun, X. A bi-level ensemble learning approach to complex time series forecasting: Taking exchange rates as an example. 2023 J. Forecast.. 42 1385-1406
Paper not yet in RePEc: Add citation now
Heinle, M.S. ; Smith, K. A theory of risk disclosure. 2017 Rev. Account. Stud.. 22 1459-1491
Heynderickx, W. ; Cariboni, J. ; Schoutens, W. ; Smits, B. The relationship between risk-neutral and actual default probabilities: The credit risk premium. 2016 Appl. Econ.. 48 4066-4081
Hope, O.-K. ; Hu, D. ; Lu, H. The benefits of specific-factor disclosure. 2016 Rev. Financ. Stud.. 4 1005-1045
- Ilmanen, A. Expected Returns: An Investor's Guide to Harvesting Market Rewards. 2012 Wiley Online Library:
Paper not yet in RePEc: Add citation now
- Jermann, U.J. Asset pricing in production economies. 1988 J. Monet. Econ.. 41 257-275
Paper not yet in RePEc: Add citation now
Jin, J.-D. The relationship between accounting earnings and bond returns. 1992 J. Account. Public Policy. 11 245-267
Judge, W.Q. ; Hu, H.W. ; Gabrielsson, J. ; Talaulicar, T. ; Witt, M.A. ; Zattoni, A. ; Adegbite, E. Configurations of capacity for change in entrepreneurial threshold firms: Imprinting and strategic choice perspectives. 2015 J. Manag. Stud.. 52 506-530
Kong, D. ; Shi, L. ; Zhang, F. Explain or conceal? Causal language intensity in annual report and stock price crash risk. 2021 Econ. Model.. 94 715-725
- Kravet, T.D. ; Muslu, V. Textual risk disclosures and investors' risk perceptions. 2013 Rev. Account. Stud.. 18 1088-1122
Paper not yet in RePEc: Add citation now
Lagazio, C. ; Persico, L. ; Querci, F. Public guarantees to SME lending: Do broader eligibility criteria pay off?. 2021 J. Bank. Financ.. 33 -
Lahmar, O. ; Piras, L. Making sense and transparency in finance literature: Evidence from trends in readability. 2023 Res. Int. Bus. Financ.. 64 -
Lambert, R. ; Leuz, C. ; Verrecchia, R.E. Accounting information, disclosure, and the cost of capital. 2007 J. Account. Res.. 45 385-420
Lawrence, A. Individual investors and financial disclosure. 2013 J. Account. Econ.. 56 130-147
- Lehavy, R. ; Li, F. ; Merkley, K. The effect of annual report readability on analyst following and the properties of their earnings forecasts. 2011 Account. Rev.. 86 1087-1115
Paper not yet in RePEc: Add citation now
Lehrer, S. ; Xie, T. ; Zhang, X. Social media sentiment, model uncertainty, and volatility forecasting. 2021 Econ. Model.. 2021 -
Leuz, C. ; Schrand, C. Disclosure and the cost of capital: Evidence from firms’ responses to the Enron Shock. Working paper. 2009 University of Chicago,:
Li, F. Annual report readability, current earnings, and earnings persistence. 2008 J. Account. Econ.. 45 221-247
Livdan, D. ; Sapriza, H. ; Zhang, S.L. Financially constrained stock returns. 2009 J. Financ.. 64 1827-1862
Lo, K. ; Ramos, F. ; Rogo, R. Earnings management and annual report readability. 2017 J. Account. Econ.. 63 1-25
Loughran, T. ; Mcdonald, B. IPO first-day returns, offer price revisions, volatility, and form S-1 language. 2013 J. Financ. Econ.. 109 307-326
Loughran, T. ; Mcdonald, B. Measuring readability in financial disclosures. 2014 J. Financ.. 69 1643-1671
- Lv, S. Eight hundred words in modern Chinese. 1999 Beijing, the Commercial Press:
Paper not yet in RePEc: Add citation now
Meng, Q. ; Li, X. ; Chan, K.C. ; Gao, A. Does short selling affect a firm's financial constraints?. 2020 J. Corp. Financ.. 60 -
Popli, M. ; Raithatha, M. ; Fuad, M. Impact of institutional imprinting on the persistence of superior profits: A study of regulatory punctuation in India. 2021 J. Bus. Res.. 12 223-235
Rangel, J.G. Macroeconomic news, announcements, and stock market jump intensity dynamics. 2011 J. Bank. Financ.. 35 1263-1276
Rennekamp, K. Processing fluency and investors' reactions to disclosure readability. 2012 J. Account. Res.. 50 1319-1354
Rosner, R.L. Earnings manipulation in failing firms. 2003 Contemp. Account. Res.. 20 361-408
Sarkar, S. Illiquidty risk, project characteristics, and the optimal maturity of corporate debt. 1999 J. Financ. Res.. 22 353-370
- Schneider, T.E. Is environmental performance a determinant of bond pricing? Evidence from the U.S. Pulp and Paper and Chemical Industries. 2011 Contemp. Account. Res.. 28 1537-1561
Paper not yet in RePEc: Add citation now
- Sun, D. The contractual dilemma of debt service security clause and its remedy. 2016 Financ. Law Forum. 2 105-116
Paper not yet in RePEc: Add citation now
Sun, L. Asset redeployability and readability of annual report. 2023 Res. Int. Bus. Financ.. 64 -
- Sun, Y. ; Chen, K. ; Sun, L. ; Hu, C. Attention-based deep learning model for text readability evaluation. 2020 Proc. 2020 Int. Jt. Conf. Neural Netw. (IJCNN), July 19-24, Glasg., UK. -
Paper not yet in RePEc: Add citation now
Walker, T. ; Zhang, X. ; Zhang, A. ; Wang, Y. Fact or fiction: Implicit government guarantees in China's corporate bond market. 2021 J. Int. Money Financ.. 116 -
Wang, Y. ; Fang, H. ; Luo, R. Does state ownership affect rating quality? Evidence from China’s corporate bond market. 2022 Econ. Model.. 111 -
- Wang, Z. A dictionary of function words in modern Chinese. 1998 Shanghai Lexicographical Publishing House,: Shanghai
Paper not yet in RePEc: Add citation now
Whited, T.M. ; Wu, G. Financial constraints risk. 2006 Rev. Financ. Stud.. 19 531-559
Wong, J.B. ; Zhang, Q. Stock market reactions to adverse ESG disclosure via media channels. 2021 Br. Account. Rev.. 54 -
Wruck, K.H. Financial distress, reorganization, and organizational efficiency. 1990 J. Financ. Econ.. 27 419-444
- Wu, W. ; Zhen, W. ; Yang, J. ; Cai, Z. Corporate risk information disclosure and bond risk premium based on textual analysis of bond prospectuses. 2021 Syst. Eng.: Theory Pract.. 41 1651-1671
Paper not yet in RePEc: Add citation now
Xu, W. ; Yao, Z. ; Chen, D. Chinese annual report readability: Measurement and test. 2019 China J. Account. Stud.. 7 407-437
- Zhang, N. A quantitative analysis of the difficulty of corpus in Chinese textbooks. 2000 Chin. Teach. World. 3 83-88
Paper not yet in RePEc: Add citation now