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Large‐Sample Evidence on Firms’ Year‐over‐Year MD&A Modifications

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  1. Sun, Xiaoyan & Han, Jie & Işık, Cem, 2025. "Can digital transformation be a “powerful tool” to curb corporate tax avoidance? Mechanism analysis and policy implications based on Chinese data," International Review of Economics & Finance, Elsevier, vol. 102(C).
  2. Xue, Xingnan & Wang, Liwen & Hu, Nan, 2024. "Economic policy uncertainty and corporate social responsibility disclosure similarity: Evidence from China," The British Accounting Review, Elsevier, vol. 56(5).
  3. Ma, Yue & Li, Yongqing & Li, Zijie, 2025. "Are investors influenced by the textual information in IPO prospectuses? Examining IPO pricing based on textual information management," International Review of Financial Analysis, Elsevier, vol. 107(C).
  4. Iatridis, George Emmanuel & Pappas, Kostas & Walker, Martin, 2022. "Narrative disclosure quality and the timeliness of goodwill impairments," The British Accounting Review, Elsevier, vol. 54(2).
  5. Tarek A Hassan & Stephan Hollander & Laurence van Lent & Ahmed Tahoun, 2019. "Firm-Level Political Risk: Measurement and Effects," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 134(4), pages 2135-2202.
  6. Miller, Gregory S., 2017. "Discussion of “the evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation”," Journal of Accounting and Economics, Elsevier, vol. 64(2), pages 246-252.
  7. Blankespoor, Elizabeth & deHaan, Ed & Marinovic, Iván, 2020. "Disclosure processing costs, investors’ information choice, and equity market outcomes: A review," Journal of Accounting and Economics, Elsevier, vol. 70(2).
  8. Shi, Zhan & Fan, Chongjun, 2024. "The Information content of annual report and cost of equity capital: Based on Text Vectorization Method," Finance Research Letters, Elsevier, vol. 70(C).
  9. Katsafados, Apostolos G. & Leledakis, George N. & Pyrgiotakis, Emmanouil G. & Androutsopoulos, Ion & Fergadiotis, Manos, 2024. "Machine learning in bank merger prediction: A text-based approach," European Journal of Operational Research, Elsevier, vol. 312(2), pages 783-797.
  10. Lauren Cohen & Umit G. Gurun & Scott Duke Kominers, 2019. "Patent Trolls: Evidence from Targeted Firms," Management Science, INFORMS, vol. 65(12), pages 5461-5486, December.
  11. Hoberg, Gerard & Lewis, Craig, 2017. "Do fraudulent firms produce abnormal disclosure?," Journal of Corporate Finance, Elsevier, vol. 43(C), pages 58-85.
  12. Lang, Mark & Stice-Lawrence, Lorien, 2015. "Textual analysis and international financial reporting: Large sample evidence," Journal of Accounting and Economics, Elsevier, vol. 60(2), pages 110-135.
  13. Li, He & No, Won Gyun & Wang, Tawei, 2018. "SEC's cybersecurity disclosure guidance and disclosed cybersecurity risk factors," International Journal of Accounting Information Systems, Elsevier, vol. 30(C), pages 40-55.
  14. Frankel, Richard & Jennings, Jared & Lee, Joshua, 2016. "Using unstructured and qualitative disclosures to explain accruals," Journal of Accounting and Economics, Elsevier, vol. 62(2), pages 209-227.
  15. Durnev, Art & Mangen, Claudine, 2020. "The spillover effects of MD&A disclosures for real investment: The role of industry competition," Journal of Accounting and Economics, Elsevier, vol. 70(1).
  16. Filzen, Joshua J. & Schutte, Maria Gabriela, 2017. "Comovement, financial reporting complexity, and information markets: Evidence from the effect of changes in 10-Q lengths on internet search volumes and peer correlations," The North American Journal of Economics and Finance, Elsevier, vol. 39(C), pages 19-37.
  17. Dyer, Travis & Lang, Mark & Stice-Lawrence, Lorien, 2017. "The evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation," Journal of Accounting and Economics, Elsevier, vol. 64(2), pages 221-245.
  18. Chou, Chi-Chun & Chang, C. Janie & Peng, Jacob, 2016. "Integrating XBRL data with textual information in Chinese: A semantic web approach," International Journal of Accounting Information Systems, Elsevier, vol. 21(C), pages 32-46.
  19. Beattie, Vivien, 2014. "Accounting narratives and the narrative turn in accounting research: Issues, theory, methodology, methods and a research framework," The British Accounting Review, Elsevier, vol. 46(2), pages 111-134.
  20. Dutta, Shantanu & Fuksa, Michel & Macaulay, Ken, 2019. "Determinants of MD&A sentiment in Canada," International Review of Economics & Finance, Elsevier, vol. 60(C), pages 130-148.
  21. Qian, Ming & Wei, Zeyi & Bai, Ruobing, 2025. "Does ESG narrative specificity mitigate rating disagreement? evidence from ESG reports in China," Finance Research Letters, Elsevier, vol. 86(PB).
  22. Hoberg, Gerard, 2016. "Discussion of using unstructured and qualitative disclosures to explain accruals," Journal of Accounting and Economics, Elsevier, vol. 62(2), pages 228-233.
  23. Hassanein, Ahmed & Hussainey, Khaled, 2015. "Is forward-looking financial disclosure really informative? Evidence from UK narrative statements," International Review of Financial Analysis, Elsevier, vol. 41(C), pages 52-61.
  24. Moumen, Néjia & Ben Othman, Hakim & Hussainey, Khaled, 2015. "The value relevance of risk disclosure in annual reports: Evidence from MENA emerging markets," Research in International Business and Finance, Elsevier, vol. 34(C), pages 177-204.
  25. Oradi, Javad & Hesarzadeh, Reza & E-Vahdati, Sahar & Nadeem, Muhammad, 2024. "CEO succession origin and annual reports readability," The British Accounting Review, Elsevier, vol. 56(6).
  26. Chou, Chi-Chun & Hwang, Nen-Chen Richard & Wang, Tawei & Debreceny, Roger, 2018. "The topical link model-integrating topic-centric information in XBRL-formatted reports," International Journal of Accounting Information Systems, Elsevier, vol. 29(C), pages 16-36.
  27. Buhr, Helena & Funk, Russell J. & Owen-Smith, Jason, 2021. "The authenticity premium: Balancing conformity and innovation in high technology industries," Research Policy, Elsevier, vol. 50(1).
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