Electronic Resource
Article - Making sense and transparency in finance literature: Evidence from trends in readability Vol. 64, Article 101857
Transparency continues to interest finance scholarship, as regards not just to financial reporting,
but to a host of areas. Concomitantly, there is a growing emphasis on the transparency of the
finance research process, with journals initiating requirements for uploading data and codes.
However, little consideration is given to the transparency of finance scholarly texts, despite new
emphasis by academic institutions and accreditation bodies on articles having an impact on
practitioners. We use textual analysis to investigate the readability of articles in a selection of
finance journals. Results evidence that academic articles are becoming less readable. Whether
readability straightforwardly implies transparency is unclear, still, we consider these issues
alongside our findings. Our study should be of great interest to those concerned with the state of
finance scholarship.
Tidak tersedia versi lain