Do Co‐Opted Boards Lead to Managerial Obfuscation? Evidence From the 10‐K Report Readability.

Authors: Gull, Ammar Ali^1,2 (AUTHOR) ammar‐ali.gull@devinci.fr, Rind, Asad Ali^3,4,5 (AUTHOR), Suleman, Muhammad Tahir^6,7 (AUTHOR)

Source: International Journal of Finance & Economics. Oct2025, Vol. 30 Issue 4, p4151-4181. 31p.

Subject Terms: *CORPORATIONS, *SUPERVISION, *CORPORATE governance, *FINANCIAL statements, LINGUISTIC complexity, READABILITY (Literary style), INSTITUTIONAL environment

Geographic Terms: UNITED States

SEC Comment Letters and 10-K Accounting and Linguistic Reporting Complexity.

Authors: Burke, Jenna J.¹ (AUTHOR) jenna.j.burke@ucdenver.edu, Gunny, Katherine¹ (AUTHOR)

Source: Journal of Accounting, Auditing & Finance. Oct2024, Vol. 39 Issue 4, p1090-1120. 31p.

Subject Terms: *ACCOUNTING firms, *FINANCIAL statements, *INFORMATION asymmetry, *INVESTORS, LINGUISTIC complexity

Company/Entity: UNITED States. Securities & Exchange Commission

Comparing the Readability of English-Language CEO Statements in Chinese and American CSR Reports: A Linguistic Complexity Perspective

Authors: Zao, B., Zhang, H.

Source: IEEE Transactions on Professional Communication IEEE Trans. Profess. Commun. Professional Communication, IEEE Transactions on. 68(4):497-513 Dec, 2025

Linguistic complexity and gender in financial analysis: Evidence from earnings call questioning patterns.

Authors: de Jong, Pieter¹ (AUTHOR) p.dejong@unf.edu, Timmerman, Inga¹ (AUTHOR), Doey, Brandon² (AUTHOR)

Source: Journal of Behavioral Finance. Sep2025, p1-13. 13p.

Subject Terms: *DATA mining, *BUSINESS communication, *EARNINGS announcements, *FINANCIAL market reaction, LINGUISTIC complexity, GENDER differences (Sociology)

Syntactic Complexity Phenomena Are Better Explained Without Empty Elements Mediating Long‐Distance Dependencies.

Authors: da Cunha, Yanis¹ (AUTHOR) yanis.da-cunha@uni-graz.at, Gibson, Edward² (AUTHOR)

Source: Cognitive Science. Aug2025, Vol. 49 Issue 8, p1-39. 39p.

Subject Terms: *EMPIRICAL research, LINGUISTIC complexity, LINGUISTICS, COGNITIVE load, THEORISTS

CEO Narcissism and Linguistic Complexity in Earnings Conference Calls.

Authors: Lammers, Frederic¹ (AUTHOR) flammers@escp.eu, Pape, Ulrich¹ (AUTHOR)

Source: Accounting & Finance. Sep2025, Vol. 65 Issue 3, p3081-3106. 26p.

Subject Terms: *EARNINGS announcements, *CORPORATE communications, *IMPRESSION management, LINGUISTIC complexity, NARCISSISM

Hitting the Right Note: The Impact of Lexical Complexity on Initial Coin Offering Success.

Authors: Thewissen, James^1,2,3 (AUTHOR), Thewissen, Jennifer^4,5 (AUTHOR) jennifer.thewissen@uantwerpen.be, Arslan‐Ayaydin, Özgür⁶ (AUTHOR), Herrezuelo, Diego Barrio² (AUTHOR)

Source: Financial Review. Jul2025, p1. 39p. 3 Illustrations.

Subject Terms: *INVESTORS, *CRYPTOCURRENCIES, *MANAGEMENT science, LINGUISTIC complexity, CONTENT analysis, SIGNALS & signaling

Does the linguistic complexity of annual reports affect the corporate leasing decision?

Authors: Chi, Danlin¹ (AUTHOR), Chowdhury, Hasibul² (AUTHOR), Eugster, Nicolas² (AUTHOR) n.eugster@business.uq.edu.au, Zheng, Jiayi³ (AUTHOR)

Source: Journal of Financial Research. Aug2025, p1. 38p.

Subject Terms: *LEASE & rental services, *FINANCIAL stress, *CORPORATION reports, *XBRL (Document markup language), LINGUISTIC complexity, CONTROL groups

Geographic Terms: UNITED States

Cortical representation of masked speech: effects of age, attention, and linguistic information in maskers.

Authors: Basavanahalli Jagadeesh, Anoop¹ (AUTHOR) anoop.basavanahallijagadeesh@umt.edu, Uppunda, Ajith Kumar² (AUTHOR)

Source: Aging, Neuropsychology & Cognition. Nov2025, p1-33. 33p. 6 Illustrations.

Subject Terms: *AUDITORY masking, *LINGUISTIC complexity, *COGNITIVE psychology, *BRAIN mapping, *AUDITORY evoked response

Readability, linguistic complexity, and stigma in ChatGPT responses to opioid use disorder FAQs: A comparative analysis.

Authors: Campos, Vitor M.¹ (AUTHOR), Heringer, Daniel L.² (AUTHOR), Costa, Gabriel P. A.^3,4,5 (AUTHOR), Oliva, Henrique N. P.^3,4,5 (AUTHOR), Anand, Akhil² (AUTHOR) akhil_anand@rogers.com

Source: American Journal on Addictions. Nov2025, p1. 8p. 1 Illustration.

Subject Terms: *READABILITY (Literary style), *LINGUISTIC complexity, *INTELLIGENT personal assistants, *CHATGPT, *OPIOID abuse, *PATIENT education, *HEALTH literacy, *SOCIAL stigma

Exploring the Emergence of Global‐Level J‐shaped Patterns From Local‐Level Dynamics in L2 Syntactic Complexity Development: A CDST Perspective.

Authors: Li, Huixian¹ (AUTHOR), Zheng, Yongyan¹ (AUTHOR) yongyanzheng@fudan.edu.cn

Source: International Journal of Applied Linguistics. Nov2025, Vol. 35 Issue 4, p1967-1981. 15p.

Subject Terms: *SECOND language acquisition, *LINGUISTIC complexity, *TIME series analysis, *DYNAMICAL systems, *GROWTH curves (Statistics)

A Cross-Disciplinary Synergetic Study of Lexical Density and Semantic Density in English Academic Writing.

Authors: Wang, Hua¹ (AUTHOR), He, Qingshun¹ (AUTHOR) heqsh5@mail.sysu.edu.cn

Source: Journal of Quantitative Linguistics. Aug-Nov2025, Vol. 32 Issue 4, p346-372. 27p.

Subject Terms: *ACADEMIC discourse, *LINGUISTIC complexity, *STRUCTURAL linguistics, *STATISTICAL correlation, *INTERDISCIPLINARY research, *INTERDISCIPLINARY education, *PHYSICAL scientists

The relationship of syntactic complexity and rhetorical move-steps in research article discussions: A comparative analysis of Chinese and native English writers.

Authors: Zhang, Yuan¹ (AUTHOR) cassie0848@sina.com, Wang, Zewen¹ (AUTHOR)

Source: PLoS ONE. 10/23/2025, Vol. 20 Issue 10, p1-18. 18p.

Subject Terms: *LINGUISTIC complexity, *APPLIED linguistics, *RHETORICAL analysis, *ACADEMIC discourse, *CHINESE people, *NATIVE language, *EDUCATION methodology, *PERIODICAL articles

Geospatial effects on phonological complexity in the world's languages.

Authors: Hartmann, Frederik¹ frederik.hartmann@unt.edu, Nichols, Johanna^2,3

Source: Linguistic Typology. Oct2025, Vol. 29 Issue 3, p627-670. 44p.

Subject Terms: *PHONOLOGY, *LINGUISTIC complexity, *SYNCHRONIC linguistics, *AREAL linguistics, *SOCIOLINGUISTICS

Kernels of Context-Free Languages.

Authors: Kutrib, Martin¹ (AUTHOR) kutrib@informatik.uni-giessen.de, Prigioniero, Luca² (AUTHOR) L.Prigioniero@lboro.ac.uk

Source: International Journal of Foundations of Computer Science. Apr2025, Vol. 36 Issue 3, p393-417. 25p.

Subject Terms: RECURSIVE functions, LINGUISTIC complexity, EXPRESSIVE language, FAMILIES, GRAMMAR

Language Acceptors with a Pushdown: Characterizations and Complexity.

Authors: Ibarra, Oscar H.¹ (AUTHOR) ibarra@cs.ucsb.edu, McQuillan, Ian² (AUTHOR) mcquillan@cs.usask.ca

Source: International Journal of Foundations of Computer Science. Apr2025, Vol. 36 Issue 3, p345-370. 26p.

Subject Terms: LINGUISTIC complexity, POLYNOMIAL time algorithms, FINITE state machines, POLYNOMIALS

Institutional Trading and Managers' Complex Disclosure: Evidence From Conference Calls.

Authors: Huang, Ying¹ (AUTHOR) y.huang@louisville.edu

Source: Journal of International Financial Management & Accounting. Jun2025, Vol. 36 Issue 2, p221-247. 27p.

Subject Terms: *INSTITUTIONAL investments, *INVESTORS, *DISCLOSURE, *EARNINGS announcements, *COMMUNICATION in management, *EARNINGS management, LINGUISTIC complexity, COMMUNICATION patterns

Lexical Pathways to L2 Listening Comprehension: The Roles of Vocabulary Knowledge and Lexical Complexity.

Authors: Fang, Nan¹ (AUTHOR), Kan, Zhehua¹ (AUTHOR), Liao, Zuowei¹ (AUTHOR), Jia, Tingting¹ (AUTHOR) tingting2019.jia@connect.polyu.hk

Source: International Journal of Applied Linguistics. Sep2025, p1. 13p. 3 Illustrations.

Subject Terms: *LISTENING comprehension, *LINGUISTIC complexity, *AUDITORY perception, *VOCABULARY, *IDIOMS, *FLUENCY (Language learning)

AlphaDepLength: A New Measure of Syntactic Complexity Based on Communicative Efficiency and Its Prediction of Reading Time.

Authors: Lei, Lei¹ (AUTHOR), Shi, Yaqian² (AUTHOR) shiyaqian0719@163.com

Source: Journal of Quantitative Linguistics. Sep2025, p1-20. 20p. 3 Illustrations.

Subject Terms: *LINGUISTIC complexity, *COMMUNICATIVE competence, *ENGAGED reading, *COGNITIVE psychology

Diachronic changes in the grammatical complexity of The Times (1920–2020)

Authors: Pan, Fan¹ (AUTHOR) panfan@hust.edu.cn, Zhou, Xinyi¹ (AUTHOR) m202275105@hust.edu.cn

Source: Text & Talk. Sep2025, p1. 23p. 3 Illustrations.

Subject Terms: *NEWSPAPERS, *LINGUISTIC complexity, *LINGUISTIC change, *HISTORICAL linguistics, *SOCIAL change