{"id":"https://openalex.org/W4405933825","doi":"https://doi.org/10.1109/ojcs.2024.3523699","title":"Annual Report Text Information and Credit Rating Based on the Perspective of Readability","display_name":"Annual Report Text Information and Credit Rating Based on the Perspective of Readability","publication_year":2024,"publication_date":"2024-12-31","ids":{"openalex":"https://openalex.org/W4405933825","doi":"https://doi.org/10.1109/ojcs.2024.3523699"},"language":"en","primary_location":{"id":"doi:10.1109/ojcs.2024.3523699","is_oa":true,"landing_page_url":"https://doi.org/10.1109/ojcs.2024.3523699","pdf_url":null,"source":{"id":"https://openalex.org/S4210176459","display_name":"IEEE Open Journal of the Computer Society","issn_l":"2644-1268","issn":["2644-1268"],"is_oa":true,"is_in_doaj":true,"is_core":true,"host_organization":"https://openalex.org/P4310319808","host_organization_name":"Institute of Electrical and Electronics Engineers","host_organization_lineage":["https://openalex.org/P4310319808"],"host_organization_lineage_names":["Institute of Electrical and Electronics Engineers"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"IEEE Open Journal of the Computer Society","raw_type":"journal-article"},"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://doi.org/10.1109/ojcs.2024.3523699","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5102030171","display_name":"Gong Yu","orcid":"https://orcid.org/0009-0005-5442-7944"},"institutions":[{"id":"https://openalex.org/I137867983","display_name":"Central University of Finance and Economics","ror":"https://ror.org/008e3hf02","country_code":"CN","type":"education","lineage":["https://openalex.org/I137867983"]}],"countries":["CN"],"is_corresponding":true,"raw_author_name":"Yu Gong","raw_affiliation_strings":["School of Finance, Central University of Finance and Economics, Beijing, China"],"affiliations":[{"raw_affiliation_string":"School of Finance, Central University of Finance and Economics, Beijing, China","institution_ids":["https://openalex.org/I137867983"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5044196416","display_name":"Minjia Shi","orcid":"https://orcid.org/0000-0002-4990-6271"},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Muhan Shi","raw_affiliation_strings":["Chengdu Branch, China Minsheng Banking Corp., Ltd., Chengdu, China"],"affiliations":[{"raw_affiliation_string":"Chengdu Branch, China Minsheng Banking Corp., Ltd., Chengdu, China","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5102044321","display_name":"Dongli Han","orcid":null},"institutions":[{"id":"https://openalex.org/I137867983","display_name":"Central University of Finance and Economics","ror":"https://ror.org/008e3hf02","country_code":"CN","type":"education","lineage":["https://openalex.org/I137867983"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Dongli Han","raw_affiliation_strings":["School of Finance, Central University of Finance and Economics, Beijing, China"],"affiliations":[{"raw_affiliation_string":"School of Finance, Central University of Finance and Economics, Beijing, China","institution_ids":["https://openalex.org/I137867983"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5102030171"],"corresponding_institution_ids":["https://openalex.org/I137867983"],"apc_list":{"value":1750,"currency":"USD","value_usd":1750},"apc_paid":{"value":1750,"currency":"USD","value_usd":1750},"fwci":0.4578,"has_fulltext":false,"cited_by_count":1,"citation_normalized_percentile":{"value":0.73060917,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":96,"max":99},"biblio":{"volume":"6","issue":null,"first_page":"403","last_page":"412"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13882","display_name":"Research studies in Vietnam","score":0.7609999775886536,"subfield":{"id":"https://openalex.org/subfields/2303","display_name":"Ecology"},"field":{"id":"https://openalex.org/fields/23","display_name":"Environmental Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},"topics":[{"id":"https://openalex.org/T13882","display_name":"Research studies in Vietnam","score":0.7609999775886536,"subfield":{"id":"https://openalex.org/subfields/2303","display_name":"Ecology"},"field":{"id":"https://openalex.org/fields/23","display_name":"Environmental Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/readability","display_name":"Readability","score":0.9351682662963867},{"id":"https://openalex.org/keywords/perspective","display_name":"Perspective (graphical)","score":0.7983472347259521},{"id":"https://openalex.org/keywords/credit-rating","display_name":"Credit rating","score":0.4617294371128082},{"id":"https://openalex.org/keywords/psychology","display_name":"Psychology","score":0.4251345992088318},{"id":"https://openalex.org/keywords/natural-language-processing","display_name":"Natural language processing","score":0.38289874792099},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.3751778304576874},{"id":"https://openalex.org/keywords/information-retrieval","display_name":"Information retrieval","score":0.3436282277107239},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.29001614451408386},{"id":"https://openalex.org/keywords/artificial-intelligence","display_name":"Artificial intelligence","score":0.28513258695602417},{"id":"https://openalex.org/keywords/actuarial-science","display_name":"Actuarial science","score":0.25921630859375},{"id":"https://openalex.org/keywords/programming-language","display_name":"Programming language","score":0.06467509269714355}],"concepts":[{"id":"https://openalex.org/C2778143727","wikidata":"https://www.wikidata.org/wiki/Q1820650","display_name":"Readability","level":2,"score":0.9351682662963867},{"id":"https://openalex.org/C12713177","wikidata":"https://www.wikidata.org/wiki/Q1900281","display_name":"Perspective (graphical)","level":2,"score":0.7983472347259521},{"id":"https://openalex.org/C205208723","wikidata":"https://www.wikidata.org/wiki/Q372765","display_name":"Credit rating","level":2,"score":0.4617294371128082},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.4251345992088318},{"id":"https://openalex.org/C204321447","wikidata":"https://www.wikidata.org/wiki/Q30642","display_name":"Natural language processing","level":1,"score":0.38289874792099},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.3751778304576874},{"id":"https://openalex.org/C23123220","wikidata":"https://www.wikidata.org/wiki/Q816826","display_name":"Information retrieval","level":1,"score":0.3436282277107239},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.29001614451408386},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.28513258695602417},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.25921630859375},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.06467509269714355}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1109/ojcs.2024.3523699","is_oa":true,"landing_page_url":"https://doi.org/10.1109/ojcs.2024.3523699","pdf_url":null,"source":{"id":"https://openalex.org/S4210176459","display_name":"IEEE Open Journal of the Computer Society","issn_l":"2644-1268","issn":["2644-1268"],"is_oa":true,"is_in_doaj":true,"is_core":true,"host_organization":"https://openalex.org/P4310319808","host_organization_name":"Institute of Electrical and Electronics Engineers","host_organization_lineage":["https://openalex.org/P4310319808"],"host_organization_lineage_names":["Institute of Electrical and Electronics Engineers"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"IEEE Open Journal of the Computer Society","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:5d60791fa27a4aa291809336ec96eceb","is_oa":true,"landing_page_url":"https://doaj.org/article/5d60791fa27a4aa291809336ec96eceb","pdf_url":null,"source":{"id":"https://openalex.org/S112646816","display_name":"SHILAP Revista de lepidopterolog\u00eda","issn_l":"0300-5267","issn":["0300-5267","2340-4078"],"is_oa":true,"is_in_doaj":true,"is_core":false,"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"IEEE Open Journal of the Computer Society, Vol 6, Pp 403-412 (2025)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.1109/ojcs.2024.3523699","is_oa":true,"landing_page_url":"https://doi.org/10.1109/ojcs.2024.3523699","pdf_url":null,"source":{"id":"https://openalex.org/S4210176459","display_name":"IEEE Open Journal of the Computer Society","issn_l":"2644-1268","issn":["2644-1268"],"is_oa":true,"is_in_doaj":true,"is_core":true,"host_organization":"https://openalex.org/P4310319808","host_organization_name":"Institute of Electrical and Electronics Engineers","host_organization_lineage":["https://openalex.org/P4310319808"],"host_organization_lineage_names":["Institute of Electrical and Electronics Engineers"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"IEEE Open Journal of the Computer Society","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.46000000834465027,"id":"https://metadata.un.org/sdg/8","display_name":"Decent work and economic growth"}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":30,"referenced_works":["https://openalex.org/W1971964642","https://openalex.org/W2000552458","https://openalex.org/W2171827255","https://openalex.org/W2185956555","https://openalex.org/W2387026511","https://openalex.org/W2556504831","https://openalex.org/W2793522377","https://openalex.org/W2808896023","https://openalex.org/W2889507100","https://openalex.org/W3006272565","https://openalex.org/W3049418196","https://openalex.org/W3122094160","https://openalex.org/W3122770007","https://openalex.org/W3122898236","https://openalex.org/W3125587883","https://openalex.org/W3125648715","https://openalex.org/W3125952890","https://openalex.org/W3153709003","https://openalex.org/W4200024548","https://openalex.org/W4221050903","https://openalex.org/W4253889179","https://openalex.org/W4281808682","https://openalex.org/W4285009237","https://openalex.org/W4291109947","https://openalex.org/W4294551051","https://openalex.org/W4311004841","https://openalex.org/W4313200497","https://openalex.org/W4362717704","https://openalex.org/W4380151467","https://openalex.org/W4388162630"],"related_works":["https://openalex.org/W2899084033","https://openalex.org/W1964661231","https://openalex.org/W4254960163","https://openalex.org/W3110264473","https://openalex.org/W2999103397","https://openalex.org/W2370831213","https://openalex.org/W4315704968","https://openalex.org/W4285478380","https://openalex.org/W2100255360","https://openalex.org/W2032810564"],"abstract_inverted_index":{"The":[0],"current":[1],"credit":[2,58,76,93],"rating":[3,62,94,109],"system":[4],"gives":[5],"much":[6],"attention":[7,99],"to":[8,43,100,112],"the":[9,13,17,22,32,47,50,53,57,67,74,101,105],"quantitative":[10],"situation":[11],"of":[12,35,52,69,90],"company's":[14,23,75],"finances,":[15],"whereas":[16],"soft":[18,102],"information":[19,103],"hidden":[20],"in":[21,39,104,115],"annual":[24,33,54,70,106],"reports":[25,34,55,71],"is":[26],"often":[27],"ignored.":[28],"This":[29],"study":[30],"reviews":[31],"A-share":[36],"listed":[37],"companies":[38],"China":[40],"from":[41],"2007":[42],"2021":[44],"and":[45,56],"explores":[46],"relationship":[48],"between":[49],"readability":[51,68],"ratings":[59],"given":[60],"by":[61],"agencies.":[63],"We":[64],"find":[65],"that":[66,82],"significantly":[72,85],"impacts":[73],"rating.":[77],"Further":[78],"heterogeneity":[79],"testing":[80],"reveals":[81],"this":[83],"impact":[84],"varies":[86],"across":[87],"different":[88],"types":[89],"companies.":[91],"Therefore,":[92],"agencies":[95],"should":[96],"pay":[97],"due":[98],"report":[107],"when":[108],"a":[110],"company":[111],"ensure":[113],"accuracy":[114],"their":[116],"ratings.":[117]},"counts_by_year":[{"year":2026,"cited_by_count":1}],"updated_date":"2026-04-01T17:29:45.350535","created_date":"2025-10-10T00:00:00"}