A Comparative Study of the Readability of English Textbooks of Translation and Their Persian Translations

Kolahi, Sholeh; Shirvani, Elaheh

doi:10.5296/ijl.v4i4.2737

Cited by 6 publications

(10 citation statements)

References 16 publications

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“…In the context of financial reporting, these conditions increase the information-processing costs. In this regard, incomplete revelation hypothesis (Bloomfield, 2002; suggests that information with higher processing costs drives less trading interest and therefore less completely revealed by market prices, resulting to less price efficiency and higher uncertainty (Grossman and Stiglitz, 1980;Kim and Verrecchia, 1991;Guay et al, 2016). That is why the securities commissions have long voiced concerns about the complexity.…”

Section: Complexitymentioning

confidence: 99%

“…The Fog index is widely used in social science studies to investigate the relationship between the complexity of written information and diverse outcomes or decisions such as consumer drug use, consumer warranties, medical error, mutual fund prospectuses, jury instructions, and academic research prestige (Lehavy et al, 2011). This index (or its components) is (are) usually used to measure the complexity of English and non-English texts such as Spanish (e.g., San Norberto et al, 2014; Moreno and Casasola, 2015), French (e.g., Zurel, 2014), Persian (e.g., Kolahi and Shirvani, 2012), and Korean (e.g., Jang and Rho, 2016) texts. While the Fog index has limitations (Loughran and McDonald, 2016), it has several important advantages.…”

Section: Measuring Securities Commission Oversight and Complexitymentioning

confidence: 99%

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Does Securities Commission Oversight Reduce the Complexity of Financial Reporting?

Hesarzadeh

Rajabalizadeh

2020

RC-SAR

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En este trabajo se investiga si la supervisión de la Comisión de Valores reduce la complejidad de los informes financieros. Para ello se utilizan las cartas de opinión (comment letters) de la Comisión de Valores de Irán. Además, para medir dicha complejidad, se emplea el índice de Fog. Usando un diseño de diferencia en diferencias con la aproximación propensity score matching, se encuentra que la supervisión de la Comisión de Valores reduce esta complejidad. Además, se muestra que el impacto de la supervisión de las comisiones de valores en la complejidad de los informes financieros es mayor para las empresas con mayor calidad de gobierno corporativo. También se documenta que este impacto (1) no se limita a un año y persiste al menos dos años después, y (2) no es mayor para las empresas que reciben más cartas de opinión (comment letters). Además, se constata el efecto indirecto de la supervisión de la comisión de valores, en el sentido de que las empresas que no reciben ninguna carta de opinión (comment letters) reducen la complejidad de sus informes financieros si la comisión de valores ha hecho comentarios sobre la empresa líder del sector o sobre un competidor cercano. En definitiva, este artículo proporciona, por un lado, evidencia relacionada con el debate internacional sobre si las comisiones de valores podrían tener efectos beneficiosos en la información financiera que elaboran las empresas y, por otro, contribuye a la literatura sobre la complejidad de los informes financieros y los factores que reducen la misma, lo cual ocupa un lugar destacado entre los temas más importantes en el contexto de la información financiera internacional. We investigate whether securities commission oversight reduces the complexity of financial reporting (complexity). To measure the securities commission oversight, we use comment letters from securities commission of Iran. Further, to measure the complexity, we employ the Fog index. Using a difference-in-differences design with a propensity score matching approach, we find that the securities commission oversight reduces the complexity. Furthermore, we document that the impact of securities commission oversight on the complexity is stronger for firms with higher corporate governance quality. In addition, we document that the impact of securities commission oversight on the complexity (1) is not limited to one year and persists through at least two years later; and (2) is not higher for firms that receive more comment letters. We further document the spillover effect of securities commission oversight, in the sense that firms not receiving any comment letter reduce their complexity if the securities commission has commented on the industry leader or a close rival. Collectively, this paper, on the one hand, provides related evidence for the international debate on whether securities commissions could provide beneficial effects; and on the other hand, contributes to the literature on the complexity and its reducing factors that are among the most important issues in the context of international financial reporting.

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Section: Complexitymentioning

confidence: 99%

Section: Measuring Securities Commission Oversight and Complexitymentioning

confidence: 99%

Does Securities Commission Oversight Reduce the Complexity of Financial Reporting?

Hesarzadeh

Rajabalizadeh

2020

RC-SAR

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“…A study carried out in 2012 [9] compared the readability of five books of translation courses in English and their translation into the Persian language. The used readability formulas were the Gunning Fog Index (GFI) and the Flesch New Reading Ease formula.…”

Section: Background and Related Workmentioning

confidence: 99%

Analyzing the Adequacy of Readability Indicators to a Non-English Language

Antunes

Lopes

2019

Lecture Notes in Computer Science

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Readability is a linguistic feature that indicates how difficult it is to read a text. Traditional readability formulas were made for the English language. This study evaluates their adequacy to the Portuguese language. We applied the traditional formulas in 10 parallel corpora. We verified that the Portuguese language had higher grade scores (less readability) in the formulas that use the number of syllables per words or number of complex words per sentence. Formulas that use letters by words instead of syllables by words output similar grade scores. Considering this, we evaluated the correlation of the complex words in 65 Portuguese school books of 12 schooling years. We found out that the concept of complex word as a word with 4 or more syllables, instead of 3 or more syllables as originally used in traditional formulas applied to English texts, is more correlated with the grade of Portuguese school books. In the end, for each traditional readability formula, we adapted it to the Portuguese language performing a multiple linear regression in the same dataset of school books.

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“…-This formula produces valid results for texts written for college level (Kolahi and Shirvani, 2012).…”

Section: Hargis (1998)mentioning

confidence: 86%

“…As the Gunning Fog Index has already been modified for Persian texts, it is a reliable formula to use. (Kolahi and Shirvani, 2012);…”

Section: Hargis (1998)mentioning

confidence: 99%

Inter in Iran: Theory and Practice of Web Site Localization

Afarinasadi¹

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<p>In an increasingly globalized world, web site localization has rapidly become an important form of cross-cultural and multimodal translation. The current pandemic has poignantly demonstrated how crucial multilingual web sites are to all aspects of life – from healthcare to education, from business to sport. The localization of football clubs’ web sites, however, has received very little attention in terms of academic research. As any other brands with local and global markets, football clubs rely on multilingual and multimodal communications to reach wider audience and increase their profile as well as their revenue. Most of the internet users in the world are non-native English speakers. The relevance of this data also applies to the most popular game in the world, football, and ought to be taken into serious consideration by football clubs in shaping their profile and priorities in terms of identity and outreach. The aim of this interdisciplinary thesis – one of the first academic studies worldwide devoted to the theory and practice of football club web site localization, especially in the context of Iran, where interest in national and international football is constantly growing – was thus to investigate how accurate and cross-culturally appropriate the translation of leading football clubs’ web site content actually is. This research project was conceptualized and conducted as a mixed-method case study to generate and combine quantitative and qualitative data in order to analyse and assess the translation and intercultural communication strategies adopted by some of the top football to produce multilingual web site content. Gathered data has been used to establish a set of theoretical principles and practical guidelines to help not only web site localizers and translation scholars but also media consultants and marketing analysts acquire a deeper understanding of how crucial translation quality and cross-cultural competence are – all the more so when localizing into a such a unique language as culture that is far-removed from the source language and culture. The theoretical and practical rubric I have devised has then been tested by translating into Persian selected pages from the web site of Football Club Internazionale Milano, one of the most international (as its name attests) and globally-minded as well as successful football clubs in the world. The findings of this study demonstrate that football clubs ought to consider linguistic and cultural accuracy, alongside up-to-date technology and appealing content, as key factors in achieving not only effective communication but also short-term and long-term success on and off the field.</p>

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A Comparative Study of the Readability of English Textbooks of Translation and Their Persian Translations

Cited by 6 publications

References 16 publications

Does Securities Commission Oversight Reduce the Complexity of Financial Reporting?

Does Securities Commission Oversight Reduce the Complexity of Financial Reporting?

Analyzing the Adequacy of Readability Indicators to a Non-English Language

Inter in Iran: Theory and Practice of Web Site Localization

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