The DOI matches its Crossref record; 32 of the 32 references it cites were found in a registry or an index.
A plain English measure of financial reporting readability
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Citations
Cites
When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks
LOUGHRAN, T., & MCDONALD, B. (2011) · The Journal of Finance · doi:10.1111/j.1540-6261.2010.01625.x · Cited by 6,015
Fama, E. F., & French, K. R. (1997) · Journal of Financial Economics · doi:10.1016/s0304-405x(96)00896-3 · Cited by 5,669
Running experiments on Amazon Mechanical Turk
Paolacci, G., Chandler, J., & Ipeirotis, P. G. (2010) · Judgment and Decision Making · doi:10.1017/s1930297500002205 · Cited by 3,767
How does financial reporting quality relate to investment efficiency?
Biddle, G. C., Hilary, G., & Verdi, R. S. (2009) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2009.09.001 · Cited by 3,214
Annual report readability, current earnings, and earnings persistence
Li, F. (2008) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2008.02.003 · Cited by 2,838
Asymptotically distribution‐free methods for the analysis of covariance structures
Browne, M. W. (1984) · British Journal of Mathematical and Statistical Psychology · doi:10.1111/j.2044-8317.1984.tb00789.x · Cited by 1,768
The Technique of Clear Writing.
Gunning, R. C. (1968) · CERN Document Server (European Organization for Nuclear Research) · Cited by 1,641
The Online Laboratory: Conducting Experiments in a Real Labor Market∗Preprint
Zeckhauser, R. J. (2016) · Cited by 1,531
Measuring Readability in Financial Disclosures
LOUGHRAN, T., & MCDONALD, B. (2014) · The Journal of Finance · doi:10.1111/jofi.12162 · Cited by 1,446
Experimental research in financial accounting
Libby, R., Bloomfield, R., & Nelson, M. W. (2002) · Accounting, Organizations and Society · doi:10.1016/s0361-3682(01)00011-3 · Cited by 1,201
Cited by
Disclosure processing costs, investors’ information choice, and equity market outcomes: A review
Blankespoor, E., deHaan, E., & Marinovic, I. (2020) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2020.101344 · Cited by 1,076
Fintech for the Poor: Financial Intermediation Without Discrimination
Tantri, P. (2021) · Review of Finance · doi:10.1093/rof/rfaa039 · Cited by 94
The perils of artificial intelligence in academic publishing
Gendron, Y., Andrew, J., & Cooper, C. (2022) · Critical Perspectives on Accounting · doi:10.1016/j.cpa.2021.102411 · Cited by 68
Decoding the impact of firm‐level ESG performance on financial disclosure quality
Ferdous, L. T., Rana, T., & Yeboah, R. (2025) · Business Strategy and the Environment · doi:10.1002/bse.3982 · Cited by 46
Metadata
- Authors
- Bonsall, S. B., Leone, A. J., Miller, B. P., & Rennekamp, K.
- Venue
- Journal of Accounting and Economics
- Publisher
- Elsevier BV
- Published
- 2017-04
- Volume
- 63
- Issue
- 2-3
- Pages
- 329-357
- ISSN
- 0165-4101 (ISSN-L)
- OpenAlex
- W3125883615
- Cited by
- 624
- References
- 32
- FWCI
- 128.55
- Type
- journal article
- Language
- en
- Open access
- green
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Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
Statistics and arithmetic are recomputed, not judged.
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How to cite
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- This page
- CoChat. (2026). Citation check: A plain English measure of financial reporting readability. https://app.cochat.ai/papers/10.1016/j.jacceco.2017.03.002
- The paper
- Bonsall, S. B., Leone, A. J., Miller, B. P., & Rennekamp, K. (2017). A plain English measure of financial reporting readability. Journal of Accounting and Economics. https://doi.org/10.1016/j.jacceco.2017.03.002
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
