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

Citations

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Cited by:

  1. 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.
  2. 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).
  3. 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).
  4. 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.
  5. 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).
  6. 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.
  7. 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).
  8. 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).
  9. Shi, Lu, 2025. "Better innovation subsequent to political content disclosure: Evidence from China," Economic Analysis and Policy, Elsevier, vol. 88(C), pages 1165-1184.
  10. 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.
  11. 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).
  12. 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).
  13. 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.
  14. 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.
  15. 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).
  16. 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.
  17. 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.
  18. 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.
  19. 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.
  20. Hoberg, Gerard & Lewis, Craig, 2017. "Do fraudulent firms produce abnormal disclosure?," Journal of Corporate Finance, Elsevier, vol. 43(C), pages 58-85.
  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. 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.
  23. 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.
  24. 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.
  25. 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).
  26. 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.
  27. 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.
  28. 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.
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