{"id":"https://openalex.org/W19733482","doi":"https://doi.org/10.32890/mmj.10.1-2.2006.8937","title":"Readability of Corporate Annual Reports of Top 100 Malaysian Companies","display_name":"Readability of Corporate Annual Reports of Top 100 Malaysian Companies","publication_year":2006,"publication_date":"2006-12-01","ids":{"openalex":"https://openalex.org/W19733482","doi":"https://doi.org/10.32890/mmj.10.1-2.2006.8937","mag":"19733482"},"language":"en","primary_location":{"id":"doi:10.32890/mmj.10.1-2.2006.8937","doi":"https://doi.org/10.32890/mmj.10.1-2.2006.8937","is_oa":true,"landing_page_url":"https://doi.org/10.32890/mmj.10.1-2.2006.8937","pdf_url":"http://e-journal.uum.edu.my/index.php/mmj/article/download/8937/1709","source":{"id":"https://openalex.org/S4210169091","display_name":"Malaysian Management Journal","issn_l":"0128-6226","issn":["0128-6226","2289-6651"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/I94625822","host_organization_name":"Universiti Utara Malaysia","host_organization_lineage":["https://openalex.org/I94625822"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Malaysian Management Journal","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"http://e-journal.uum.edu.my/index.php/mmj/article/download/8937/1709","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5032135024","display_name":"Rosli Mohamad","orcid":"https://orcid.org/0000-0003-4663-8627","observed_orcids":["https://orcid.org/0000-0003-4663-8627"]},"institutions":[{"id":"https://openalex.org/I94625822","display_name":"Universiti Utara Malaysia","ror":"https://ror.org/01ss10648","country_code":"MY","type":"education","lineage":["https://openalex.org/I94625822"]}],"countries":["MY"],"is_corresponding":false,"raw_author_name":"Rosli Mohamad","raw_affiliation_strings":["Faculty of Accountancy, Universiti Utara Malaysia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Accountancy, Universiti Utara Malaysia","institution_ids":["https://openalex.org/I94625822"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5057385932","display_name":"Azhar Abdul Rahman","orcid":"https://orcid.org/0000-0002-8845-102X","observed_orcids":["https://orcid.org/0000-0002-8845-102X"]},"institutions":[{"id":"https://openalex.org/I94625822","display_name":"Universiti Utara Malaysia","ror":"https://ror.org/01ss10648","country_code":"MY","type":"education","lineage":["https://openalex.org/I94625822"]}],"countries":["MY"],"is_corresponding":false,"raw_author_name":"Azhar Abdul Rahman","raw_affiliation_strings":["Faculty of Accountancy Universiti Utara Malaysia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Accountancy Universiti Utara Malaysia","institution_ids":["https://openalex.org/I94625822"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I94625822"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":8,"citation_normalized_percentile":{"value":0.00568152,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":96},"biblio":{"volume":"10","issue":"1&2","first_page":"33","last_page":"47"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9696999788284302,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9696999788284302,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.020400000736117363,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.0038999998942017555,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/readability","display_name":"readability","score":0.9169999957084656},{"id":"https://openalex.org/keywords/corporate-annual-reports","display_name":"corporate annual reports","score":0.9959999918937683},{"id":"https://openalex.org/keywords/chairman-s-statement","display_name":"chairman's statement","score":0.9800000190734863},{"id":"https://openalex.org/keywords/flesch-readability-formula","display_name":"Flesch readability formula","score":0.9629999995231628},{"id":"https://openalex.org/keywords/plain-language","display_name":"plain language","score":0.8299999833106995},{"id":"https://openalex.org/keywords/malaysian-firms","display_name":"Malaysian companies","score":0.5920000076293945},{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.49399998784065247},{"id":"https://openalex.org/keywords/investor-communication","display_name":"investor communication","score":0.6150000095367432}],"concepts":[{"id":"https://openalex.org/C2778143727","wikidata":"https://www.wikidata.org/wiki/Q1820650","display_name":"Readability","level":2,"score":0.9936142563819885},{"id":"https://openalex.org/C2777026412","wikidata":"https://www.wikidata.org/wiki/Q2684591","display_name":"Statement (logic)","level":2,"score":0.7942023277282715},{"id":"https://openalex.org/C2776436953","wikidata":"https://www.wikidata.org/wiki/Q5163215","display_name":"Consistency (knowledge bases)","level":2,"score":0.6978323459625244},{"id":"https://openalex.org/C2777601897","wikidata":"https://www.wikidata.org/wiki/Q3409113","display_name":"Presentation (obstetrics)","level":2,"score":0.6254180073738098},{"id":"https://openalex.org/C2780129039","wikidata":"https://www.wikidata.org/wiki/Q1931107","display_name":"Section (typography)","level":2,"score":0.549477219581604},{"id":"https://openalex.org/C199033989","wikidata":"https://www.wikidata.org/wiki/Q1318295","display_name":"Narrative","level":2,"score":0.5234729051589966},{"id":"https://openalex.org/C2780598303","wikidata":"https://www.wikidata.org/wiki/Q65921492","display_name":"Flexibility (engineering)","level":2,"score":0.4625749886035919},{"id":"https://openalex.org/C2777267654","wikidata":"https://www.wikidata.org/wiki/Q3519023","display_name":"Test (biology)","level":2,"score":0.45094963908195496},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3969590961933136},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.3719872832298279},{"id":"https://openalex.org/C112698675","wikidata":"https://www.wikidata.org/wiki/Q37038","display_name":"Advertising","level":1,"score":0.3257938623428345},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.23841649293899536},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.20930993556976318},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.19316089153289795},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.16866940259933472},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.11535617709159851},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.09903877973556519},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.09763586521148682},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.0762774646282196},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C126838900","wikidata":"https://www.wikidata.org/wiki/Q77604","display_name":"Radiology","level":1,"score":0.0},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0}],"mesh":[],"locations_count":5,"locations":[{"id":"doi:10.32890/mmj.10.1-2.2006.8937","doi":"https://doi.org/10.32890/mmj.10.1-2.2006.8937","is_oa":true,"landing_page_url":"https://doi.org/10.32890/mmj.10.1-2.2006.8937","pdf_url":"http://e-journal.uum.edu.my/index.php/mmj/article/download/8937/1709","source":{"id":"https://openalex.org/S4210169091","display_name":"Malaysian Management Journal","issn_l":"0128-6226","issn":["0128-6226","2289-6651"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/I94625822","host_organization_name":"Universiti Utara Malaysia","host_organization_lineage":["https://openalex.org/I94625822"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Malaysian Management Journal","raw_type":"journal-article"},{"id":"doi:10.32890/mmj2006.10.3","doi":"https://doi.org/10.32890/mmj2006.10.3","is_oa":true,"landing_page_url":"https://doi.org/10.32890/mmj2006.10.3","pdf_url":"https://e-journal.uum.edu.my/index.php/mmj/article/download/8937/1709","source":{"id":"https://openalex.org/S4210169091","display_name":"Malaysian Management Journal","issn_l":"0128-6226","issn":["0128-6226","2289-6651"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/I94625822","host_organization_name":"Universiti Utara Malaysia","host_organization_lineage":["https://openalex.org/I94625822"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Malaysian Management Journal","raw_type":"journal-article"},{"id":"pmh:oai:repo.uum.edu.my:2920","doi":null,"is_oa":false,"landing_page_url":"https://repo.uum.edu.my/id/eprint/2920/1/mmj10123%5B1%5D.pdf","pdf_url":"https://repo.uum.edu.my/id/eprint/2920/1/mmj10123%5B1%5D.pdf","source":{"id":"https://openalex.org/S4306400886","display_name":"Universiti Utara Malaysia Institutional Repository (Universiti Utara Malaysia)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I65079550","host_organization_name":"Universiti Malaysia Perlis","host_organization_lineage":["https://openalex.org/I65079550"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"Article"},{"id":"pmh:oai:doaj.org/article:204642c9563f4e28aab5b6b6cbbe219d","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/204642c9563f4e28aab5b6b6cbbe219d","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Malaysian Management Journal (2020)","raw_type":"article"},{"id":"pmh:oai:doaj.org/article:c03f6be10e2a48fe90aeddf77edea547","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/c03f6be10e2a48fe90aeddf77edea547","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Malaysian Management Journal, Vol 10, Iss 1&2 (2006)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.32890/mmj.10.1-2.2006.8937","doi":"https://doi.org/10.32890/mmj.10.1-2.2006.8937","is_oa":true,"landing_page_url":"https://doi.org/10.32890/mmj.10.1-2.2006.8937","pdf_url":"http://e-journal.uum.edu.my/index.php/mmj/article/download/8937/1709","source":{"id":"https://openalex.org/S4210169091","display_name":"Malaysian Management Journal","issn_l":"0128-6226","issn":["0128-6226","2289-6651"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/I94625822","host_organization_name":"Universiti Utara Malaysia","host_organization_lineage":["https://openalex.org/I94625822"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Malaysian Management Journal","raw_type":"journal-article"},"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W19733482.pdf","grobid_xml":"https://content.openalex.org/works/W19733482.grobid-xml"},"referenced_works_count":23,"referenced_works":["https://openalex.org/W100685977","https://openalex.org/W292995965","https://openalex.org/W296780375","https://openalex.org/W1997709354","https://openalex.org/W2016314917","https://openalex.org/W2019391962","https://openalex.org/W2029598902","https://openalex.org/W2031789016","https://openalex.org/W2061958820","https://openalex.org/W2071478459","https://openalex.org/W2072359786","https://openalex.org/W2132435079","https://openalex.org/W2148781668","https://openalex.org/W2160756298","https://openalex.org/W2164866191","https://openalex.org/W2171827255","https://openalex.org/W2289836221","https://openalex.org/W2519351342","https://openalex.org/W2520494463","https://openalex.org/W2607098820","https://openalex.org/W2886327518","https://openalex.org/W4255528569","https://openalex.org/W4285719527"],"related_works":["https://openalex.org/W1964661231","https://openalex.org/W4254960163","https://openalex.org/W3110264473","https://openalex.org/W2032810564","https://openalex.org/W2370831213","https://openalex.org/W2972807713","https://openalex.org/W4315704968","https://openalex.org/W2100255360","https://openalex.org/W2107506952","https://openalex.org/W3135287016"],"abstract_inverted_index":{"The":[0,50],"main":[1],"purpose":[2],"of":[3,11,27,33,38,41,55,64,85,153],"this":[4],"paper":[5],"is":[6,47,88,134,158,168],"to":[7,61,93,122,141,155,184],"compare":[8],"the":[9,22,31,42,53,56,62,83,96,100,105,123,142,148,156,164,172,177,190],"readability":[10,26,32,43,54,71,84,152],"two":[12],"narrative":[13],"sections":[14],"in":[15,108,117,180],"Malaysian":[16,67],"corporate":[17],"annual":[18],"reports.":[19],"Further":[20,125],"more":[21,110,159],"authors":[23],"investigate":[24],"whether":[25],"one":[28],"section":[29],"reflects":[30],"another":[34],"section.":[35],"On":[36],"top":[37,65],"that,":[39],"consistency":[40],"level":[44],"across":[45],"companies":[46,162],"also":[48,127],"reviewed.":[49],"study":[51,149],"assess":[52],"chairman\u00e2\u20ac\u2122s":[57,106,132,165,178],"statement":[58,107,133,179],"and":[59,144],"notes":[60,121,140,154],"accounts":[63,143,157],"100":[66],"corporations":[68],"using":[69],"Flesch":[70],"formula.":[72],"Overall":[73],"results":[74],"indicated":[75],"consistent":[76,160],"finding":[77],"with":[78,81],"prior":[79],"studies":[80],"which":[82],"both":[86],"narratives":[87],"considered":[89],"as":[90],"very":[91],"difficult":[92],"read.":[94],"Specifically,":[95],"findings":[97],"revealed":[98],"that":[99,129,151,171,186],"management":[101,173],"does":[102],"not":[103,135],"present":[104],"a":[109,130,181],"readable":[111,131,139],"style":[112],"despite":[113],"greater":[114],"flexibility":[115],"offered":[116],"its":[118],"presentation":[119],"than":[120,163],"accounts.":[124],"test":[126],"confirmed":[128],"necessarily":[136],"followed":[137],"by":[138],"vice":[145],"versa.":[146],"Finally,":[147],"reported":[150],"among":[161],"statement.":[166],"It":[167],"therefore":[169],"recommended":[170],"should":[174],"consider":[175],"presenting":[176],"plain":[182],"English":[183],"ensure":[185],"investors":[187],"accurately":[188],"receive":[189],"conveyed":[191],"message.":[192]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2019,"cited_by_count":2},{"year":2016,"cited_by_count":2}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2025-10-10T00:00:00"}
