COMPREHENSIBILITY OF TEXT INFORMATION – CONCEPTS AND APPLICATIONS IN CONTEMPORARY STUDIES IN ACCOUNTING Cover Image

COMPREHENSIBILITY OF TEXT INFORMATION – CONCEPTS AND APPLICATIONS IN CONTEMPORARY STUDIES IN ACCOUNTING
COMPREHENSIBILITY OF TEXT INFORMATION – CONCEPTS AND APPLICATIONS IN CONTEMPORARY STUDIES IN ACCOUNTING

Author(s): Iliyan Hristov, Lyubomira, G. Dimitrova
Subject(s): Economy, Socio-Economic Research
Published by: Стопанска академия »Д. А. Ценов«
Keywords: assessment of text comprehensibility (readability);quantitative and qualitative approaches,disclosures

Summary/Abstract: This article presents part of the available arsenal of the developed quantitative and qualitative approaches for the assessment of text comprehensibility (readability) existing in western literature. Special attention is paid to their practical and application function in empirical research related to accounting. A conceptually new integrated approach is presented, the results of which could lead to a more precise metrication of the readability of disclosures of enterprises.

  • Issue Year: 26/2016
  • Issue No: 2
  • Page Range: 40-59
  • Page Count: 20
  • Language: Bulgarian
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