Abstract:Readability formulas have been criticised as a method for scoring accounting narratives because of their focus on word-and sentence-level features and not on whole-text aspects, their lack of regard for the interests and motivation of the reader, and their inappropriateness for evaluating adult-based and technical accounting narratives. The literature of linguistics offers theoretical and practical validation for application of a texture index which addresses these criticisms. The paper shows how the general m… Show more
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