Readability of Risk Disclosure: An Analysis of Chinese Overseas Listing Companies
This dissertation examines the risk disclosures of annual reports by twelve Chinese overseas listing IT companies from the aspect of readability level of the texts. Using content analysis and readability formula (Flesch reading ease), the paper attempts to investigate how is the readability of sampl...
| Main Author: | |
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| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
| Published: |
2008
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| Online Access: | https://eprints.nottingham.ac.uk/21835/ |
| _version_ | 1848792311274668032 |
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| author | GAO, Wanwei |
| author_facet | GAO, Wanwei |
| author_sort | GAO, Wanwei |
| building | Nottingham Research Data Repository |
| collection | Online Access |
| description | This dissertation examines the risk disclosures of annual reports by twelve Chinese
overseas listing IT companies from the aspect of readability level of the texts. Using
content analysis and readability formula (Flesch reading ease), the paper attempts to
investigate how is the readability of sample companies risk disclosures, whether
there are some correlations between readability and listing history, risk volume, firm
size and profitability. In addition, this study also discusses the elements that may
influence the readability level of risk reporting.
The findings of this research are that there is no significant association between
readability of risk disclosure and listing history, size, and profitability; that Flesch
scores of each companys risk disclosure show a variance among risk categories; and
that this variance may be correlated with disclosure volume of different risk factors. |
| first_indexed | 2025-11-14T18:42:23Z |
| format | Dissertation (University of Nottingham only) |
| id | nottingham-21835 |
| institution | University of Nottingham Malaysia Campus |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T18:42:23Z |
| publishDate | 2008 |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | nottingham-218352018-01-05T17:04:53Z https://eprints.nottingham.ac.uk/21835/ Readability of Risk Disclosure: An Analysis of Chinese Overseas Listing Companies GAO, Wanwei This dissertation examines the risk disclosures of annual reports by twelve Chinese overseas listing IT companies from the aspect of readability level of the texts. Using content analysis and readability formula (Flesch reading ease), the paper attempts to investigate how is the readability of sample companies risk disclosures, whether there are some correlations between readability and listing history, risk volume, firm size and profitability. In addition, this study also discusses the elements that may influence the readability level of risk reporting. The findings of this research are that there is no significant association between readability of risk disclosure and listing history, size, and profitability; that Flesch scores of each companys risk disclosure show a variance among risk categories; and that this variance may be correlated with disclosure volume of different risk factors. 2008 Dissertation (University of Nottingham only) NonPeerReviewed application/pdf en https://eprints.nottingham.ac.uk/21835/1/08MAlixwg3.pdf GAO, Wanwei (2008) Readability of Risk Disclosure: An Analysis of Chinese Overseas Listing Companies. [Dissertation (University of Nottingham only)] (Unpublished) Risk Disclosure Readability |
| spellingShingle | Risk Disclosure Readability GAO, Wanwei Readability of Risk Disclosure: An Analysis of Chinese Overseas Listing Companies |
| title | Readability of Risk Disclosure: An Analysis of Chinese Overseas Listing Companies |
| title_full | Readability of Risk Disclosure: An Analysis of Chinese Overseas Listing Companies |
| title_fullStr | Readability of Risk Disclosure: An Analysis of Chinese Overseas Listing Companies |
| title_full_unstemmed | Readability of Risk Disclosure: An Analysis of Chinese Overseas Listing Companies |
| title_short | Readability of Risk Disclosure: An Analysis of Chinese Overseas Listing Companies |
| title_sort | readability of risk disclosure: an analysis of chinese overseas listing companies |
| topic | Risk Disclosure Readability |
| url | https://eprints.nottingham.ac.uk/21835/ |