阅读难易程度与信息披露质量——基于易读衡量和关联因素视角的分析

Readability and Information Disclosure Quality——An Analysis Based on Measuring Readability and Related Factors

当前信息披露传递的质量与效率正受到多方利益相关者的日益关注,其中披露信息阅读难易程度的相关研究由此开始得以重视。文章系统梳理比较了国内外易读性衡量及研究的方法与发展趋势,进而从信息提供者和信息使用者的角度,探讨企业操纵信息披露阅读难易程度的关联因素与后续效应,并提出未来在财经领域强化信息披露阅读难易程度相关研究的思路与建议。

Stakeholders are concerning more about the transmission quality and efficiency of information disclosure nowadays and the researches on the readability level of information disclosure is getting increasingly attention thereon.The article systematically reviewed and compared both domestic and foreign readability measurements and the research methods and trend.Then,from the perspectives of both information providers and users,it explored the correlated factors and successive effects of corporate manipulating readability of information disclosure.Suggestions of the research on improving readability of information disclosure in the future were also proposed in the article.