Abstract

1. What design choices—data sources, linguistic features, and validation strategies—should guide the development of a new, context-aware readability model for finance and management texts, and how might large language models be incorporated without sacrificing transparency and replicability? 2. Given the empirical inconsistencies among traditional readability indices and the Asay/BOG measures, which specific stakeholder decisions (e.g., investor comprehension, peer-review judgments, regulatory enforcement) are most at risk, and how should journals or regulators recalibrate their guidance to mitigate those risks?

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tpp1210

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