Pillar 3: The impact of language complexity on the preferences of commercial bank website users

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216275%3A25410%2F25%3A39923766" target="_blank" >RIV/00216275:25410/25:39923766 - isvavai.cz</a>

Alternative codes found

RIV/00216208:11320/26:ELFPS5MJ

Result on the web

<a href="https://www.sciencedirect.com/science/article/pii/S0957417424021936?via%3Dihub" target="_blank" >https://www.sciencedirect.com/science/article/pii/S0957417424021936?via%3Dihub</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.1016/j.eswa.2024.125326" target="_blank" >10.1016/j.eswa.2024.125326</a>

Result language

angličtina

Original language name

Pillar 3: The impact of language complexity on the preferences of commercial bank website users

Original language description

This research explores the impact of document complexity and readability on user preferences for disclosure information on commercial bank web portals, with a focus on Pillar 3 disclosures. The study investigates the usage patterns of disclosed information by stakeholders. Through an analysis of web portal access variables and document complexity and readability measures, the study identifies correlations between text complexity/ readability and user preferences. The experiment used traditional readability measures like the Gunning Fog Index and Flesch Reading Ease but also focused on less-used metrics such as LIX, various text characteristics, and part-of-speech metrics. The findings reveal that while stakeholders show interest in financial documents despite their complexity, preferences in using these documents vary based on document type and readability. Notably, documents with higher complexity tend to attract more attention, suggesting potential challenges in accessibility and comprehension. The paper highlights the importance of presenting disclosure information in a manner that enhances readability and accessibility to better engage stakeholders. Additionally, the research introduces user preference indicators aligned with web portal access metrics, providing insights into stakeholders&apos; behavior. The research followed up on previous findings of extremely low interest in Pillar 3 information from commercial bank stakeholders. The results showed that stakeholders are more interested in less demanding and more readable texts such as annual reports, and as Pillar 3 documents are more complex and harder to read, they are less interested in them. The research concludes that stakeholders&apos; increasing interest in this information requires finding approaches to presenting it in less complicated and more readable ways.

Czech name

—

Czech description

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Type

J_imp - Article in a specialist periodical, which is included in the Web of Science database

CEP classification

—

OECD FORD branch

10201 - Computer sciences, information science, bioinformathics (hardware development to be 2.2, social aspect to be 5.8)

Project

—

Continuities

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year

2025

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Expert Systems with Applications

ISSN

0957-4174

e-ISSN

1873-6793

Volume of the periodical

259

Issue of the periodical within the volume

leden

Country of publishing house

GB - UNITED KINGDOM

Number of pages

22

Pages from-to

125326

UT code for WoS article

001315921500001

EID of the result in the Scopus database

2-s2.0-85203517126