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The evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation

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Cited by:

  1. 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).
  2. Claudine Mangen & Alexia Paduano & Bianca Paduano & Jessica Hadzurik & Juliano Leggio & Kayla Russo, 2020. "Smoke and Mirrors? Disclosures in the Marijuana Industry in Canada," Accounting Perspectives, John Wiley & Sons, vol. 19(3), pages 149-179, September.
  3. Ante, Lennart & Saggu, Aman, 2025. "Quantifying a firm's AI engagement: Constructing objective, data-driven, AI stock indices using 10-K filings," Technological Forecasting and Social Change, Elsevier, vol. 212(C).
  4. Lauren Cohen & Christopher Malloy & Quoc Nguyen, 2018. "Lazy Prices," NBER Working Papers 25084, National Bureau of Economic Research, Inc.
  5. Box, Travis & Davis, Ryan, 2025. "Human vs. machine: The impact of information processing on trading in OTC markets," Finance Research Letters, Elsevier, vol. 72(C).
  6. Sehwa Kim & Seil Kim & Anya V. Kleymenova & Rongchen Li, 2023. "Current Expected Credit Losses (CECL) Standard and Banks' Information Production," Finance and Economics Discussion Series 2023-063, Board of Governors of the Federal Reserve System (U.S.).
  7. Sabri Boubaker & Imen Derouiche & Hung Nguyen, 2022. "Voluntary disclosure, tax avoidance and family firms," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(1), pages 129-158, March.
  8. Assaf Bar‐Hod & Ester Chen & Ilanit Gavious, 2021. "The economic consequences of fair value disclosures: a manifestation of the buried facts doctrine," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(S1), pages 1363-1413, April.
  9. Barth, Mary E. & Cahan, Steven F. & Chen, Li & Venter, Elmar R. & Wang, Ruili, 2025. "Textual dimensions of sustainability information, stock price informativeness, and proprietary costs: Evidence from integrated reports," The British Accounting Review, Elsevier, vol. 57(3).
  10. Bryan McCannon & Joshua Hall & Yang Zhou, 2023. "Measuring a contract's breadth: A text analysis," American Journal of Economics and Sociology, Wiley Blackwell, vol. 82(1), pages 5-14, January.
  11. Katarzyna Anna Bilicka & Elisa Casi & Carol Seregni & Barbara Stage, 2021. "Tax Strategy Disclosure: A Greenwashing Mandate?," CESifo Working Paper Series 9030, CESifo.
  12. Vanhaverbeke, Steven & Balsmeier, Benjamin & Doherr, Thorsten, 2024. "Mandatory financial information disclosure and credit ratings," Journal of Accounting and Economics, Elsevier, vol. 78(1).
  13. Toni Ahnert & Christoph Bertsch, 2022. "A Wake-Up Call Theory of Contagion [Asymmetric business cycles: theory and time-series evidence]," Review of Finance, European Finance Association, vol. 26(4), pages 829-854.
  14. Xiaoqian Zhu & Jianping Li & Yinghui Wang, 2024. "Are risk disclosures in financial reports informative? A text mining-based perspective," Palgrave Communications, Palgrave Macmillan, vol. 11(1), pages 1-18, December.
  15. Oguz Ersan & Montasser Ghachem, 2024. "Identifying Information Types in the Estimation of Informed Trading: An Improved Algorithm," JRFM, MDPI, vol. 17(9), pages 1-20, September.
  16. Li, Jing & Li, Nan & Xia, Tongshui & Guo, Jinjin, 2023. "Textual analysis and detection of financial fraud: Evidence from Chinese manufacturing firms," Economic Modelling, Elsevier, vol. 126(C).
  17. Neu, Dean & Saxton, Greg & Rahaman, Abu & Everett, Jeffery, 2019. "Twitter and social accountability: Reactions to the Panama Papers," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 61(C), pages 38-53.
  18. Yi Yang & Kunpeng Zhang & Yangyang Fan, 2022. "Analyzing Firm Reports for Volatility Prediction: A Knowledge-Driven Text-Embedding Approach," INFORMS Journal on Computing, INFORMS, vol. 34(1), pages 522-540, January.
  19. Yanci Zhang & Tianming Du & Yujie Sun & Lawrence Donohue & Rui Dai, 2021. "Form 10-Q Itemization," Papers 2104.11783, arXiv.org, revised Oct 2021.
  20. Cong, Yunyu & Sun, Fangfang & Wang, Fusheng & Ye, Qiang, 2022. "Information assimilation and stock return synchronicity: Evidence from an investor relations management platform," Emerging Markets Review, Elsevier, vol. 53(C).
  21. Jinzhi Lu, 2022. "Limited Attention: Implications for Financial Reporting," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 60(5), pages 1991-2027, December.
  22. Eva Eberhartinger & Nadia Genest & Soojin Lee, 2020. "Financial statement users’ judgment and disaggregated tax disclosure," Post-Print hal-03493885, HAL.
  23. García, Raffi E. & Harithsa, Jyothsna G. & Owusu, Abena, 2024. "Adding stress in banking: Stress tests and risk-taking sentiments," Journal of Corporate Finance, Elsevier, vol. 87(C).
  24. Wolfgang Breuer & Bertram I. Steininger, 2020. "Recent trends in real estate research: a comparison of recent working papers and publications using machine learning algorithms," Journal of Business Economics, Springer, vol. 90(7), pages 963-974, August.
  25. Shimamura, Takuya & Tanaka, Yoshitaka & Managi, Shunsuke, 2025. "Evaluating the impact of report readability on ESG scores: A generative AI approach," International Review of Financial Analysis, Elsevier, vol. 101(C).
  26. Likun Cao & Jie Ren, 2022. "Machine learning shows that the Covid-19 pandemic is impacting U.S. public companies unequally by changing risk structures," PLOS ONE, Public Library of Science, vol. 17(6), pages 1-18, June.
  27. Hans B. Christensen & Luzi Hail & Christian Leuz, 2021. "Mandatory CSR and sustainability reporting: economic analysis and literature review," Review of Accounting Studies, Springer, vol. 26(3), pages 1176-1248, September.
  28. Ligorio, Lorenzo & Venturelli, Andrea & Caputo, Fabio, 2022. "Tracing the boundaries between sustainable cities and cities for sustainable development. An LDA analysis of management studies," Technological Forecasting and Social Change, Elsevier, vol. 176(C).
  29. Henry, Elaine & Thewissen, James & Torsin, Wouter, 2021. "International Earnings Announcements: Tone, Forward-looking Statements, and Informativeness," LIDAM Discussion Papers LFIN 2021016, Université catholique de Louvain, Louvain Finance (LFIN).
  30. Zhang, Yi & Liu, Tianxiang & Li, Weiping, 2024. "Corporate fraud detection based on linguistic readability vector: Application to financial companies in China," International Review of Financial Analysis, Elsevier, vol. 95(PB).
  31. Joon Chul James Ahn & Dragos Gorduza & Seonho Park, 2024. "Hidden neighbours: extracting industry momentum from stock networks," Financial Markets and Portfolio Management, Springer;Swiss Society for Financial Market Research, vol. 38(4), pages 415-441, December.
  32. Blankespoor, Elizabeth, 2022. "Understanding investor interaction with firm information: A discussion of Lee and Zhong (2022)," Journal of Accounting and Economics, Elsevier, vol. 74(2).
  33. Jie Huang & Derek D. Wang & Yiying Wang, 2024. "Textual Attributes of Corporate Sustainability Reports and ESG Ratings," Sustainability, MDPI, vol. 16(21), pages 1-20, October.
  34. Rui Dai & Lawrence Donohue & Qingyi (Freda) Drechsler & Wei Jiang, 2023. "Dissemination, Publication, and Impact of Finance Research: When Novelty Meets Conventionality," Review of Finance, European Finance Association, vol. 27(1), pages 79-141.
  35. Pastwa, Anna M. & Shrestha, Prabal & Thewissen, James & Torsin, Wouter, 2021. "Unpacking the black box of ICO white papers: a topic modeling approach," LIDAM Discussion Papers LFIN 2021018, Université catholique de Louvain, Louvain Finance (LFIN).
  36. Lauren Cohen & Christopher Malloy & Quoc Nguyen, 2020. "Lazy Prices," Journal of Finance, American Finance Association, vol. 75(3), pages 1371-1415, June.
  37. Fengler, Matthias & Phan, Minh Tri, 2023. "A Topic Model for 10-K Management Disclosures," Economics Working Paper Series 2307, University of St. Gallen, School of Economics and Political Science.
  38. Christensen, Theodore E. & Fronk, Karson E. & Lee, Joshua A. & Nelson, Karen K., 2024. "Data visualization in 10-K filings," Journal of Accounting and Economics, Elsevier, vol. 77(2).
  39. Quan Gan & Buhui Qiu, 2021. "The information content of 10‐K file size change," International Review of Finance, International Review of Finance Ltd., vol. 21(4), pages 1251-1285, December.
  40. Ahçi, Mustafa, 2023. "Essays on corporate disclosures, innovation, and investments," Other publications TiSEM 0dddb5f7-17e1-41ba-97da-0, Tilburg University, School of Economics and Management.
  41. Travis Dyer & Eunjee Kim, 2021. "Anonymous Equity Research," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 59(2), pages 575-611, May.
  42. 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).
  43. Benjamin Clapham & Micha Bender & Jens Lausen & Peter Gomber, 2023. "Policy making in the financial industry: A framework for regulatory impact analysis using textual analysis," Journal of Business Economics, Springer, vol. 93(9), pages 1463-1514, November.
  44. Elsayed, Mohamed & Elshandidy, Tamer, 2021. "Internal control effectiveness, textual risk disclosure, and their usefulness: U.S. evidence," Advances in accounting, Elsevier, vol. 53(C).
  45. Li, Jianping & Feng, Yuyao & Li, Guowen & Sun, Xiaolei, 2020. "Tourism companies' risk exposures on text disclosure," Annals of Tourism Research, Elsevier, vol. 84(C).
  46. Wei, Lu & Jing, Haozhe & Huang, Jie & Deng, Yuqi & Jing, Zhongbo, 2023. "Do textual risk disclosures reveal corporate risk? Evidence from U.S. fintech corporations," Economic Modelling, Elsevier, vol. 127(C).
  47. Nicholas M. Guest, 2021. "The Information Role of the Media in Earnings News," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 59(3), pages 1021-1076, June.
  48. Michelle Hutchens & Sonja O. Rego & Brian Williams, 2024. "The impact of standard setting on individual investors: evidence from SFAS 109," Review of Accounting Studies, Springer, vol. 29(2), pages 1407-1455, June.
  49. Wolfgang Breuer & Santiago Ruiz de Vargas, 2021. "Some key developments in international financial management," Journal of Business Economics, Springer, vol. 91(5), pages 595-615, July.
  50. Dan Palmon & Yifei Chen & Biao Chen, 2024. "Corporate Social Responsibility and Information Asymmetry: Do Earnings Conference Calls Play a Role?," Journal of Business Ethics, Springer, vol. 194(1), pages 77-101, September.
  51. Vamsi Vallurupalli & Indranil Bose, 2020. "Exploring thematic composition of online reviews: A topic modeling approach," Electronic Markets, Springer;IIM University of St. Gallen, vol. 30(4), pages 791-804, December.
  52. Eddy Cardinaels & Stephan Hollander & Brian J. White, 2019. "Automatic summarization of earnings releases: attributes and effects on investors’ judgments," Review of Accounting Studies, Springer, vol. 24(3), pages 860-890, September.
  53. Eberhartinger, Eva & Genest, Nadia & Lee, Soojin, 2020. "Financial statement users’ judgment and disaggregated tax disclosure," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 41(C).
  54. Pinto, Inês & Morais, Ana Isabel & Quick, Reiner, 2020. "The impact of the precision of accounting standards on the expanded auditor’s report in the European Union," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 40(C).
  55. Cardinaels, Eddy & Hollander, Stephan & White, Brian, 2019. "Automatic summarization of earnings releases : Attributes and effects on investors’ judgments," Other publications TiSEM 721f64f4-033e-453b-a3e7-2, Tilburg University, School of Economics and Management.
  56. Christoph Mauritz & Martin Nienhaus & Christopher Oehler, 2023. "The role of individual audit partners for narrative disclosures," Review of Accounting Studies, Springer, vol. 28(1), pages 1-44, March.
  57. Alper Darendeli, 2025. "How do retail investors respond to summary disclosure? Evidence from mutual fund factsheets," Review of Accounting Studies, Springer, vol. 30(2), pages 1222-1266, June.
  58. Xusen Cheng & Danya Huang & Jin Chen & Xiangsong Meng & Chengyao Li, 2019. "An Investigation on Factors Affecting Stock Valuation Using Text Mining for Automated Trading," Sustainability, MDPI, vol. 11(7), pages 1-17, April.
  59. Berkin, Anil & Aerts, Walter & Van Caneghem, Tom, 2023. "Feasibility analysis of machine learning for performance-related attributional statements," International Journal of Accounting Information Systems, Elsevier, vol. 48(C).
  60. 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.
  61. Dyer, Travis A. & Glaeser, Stephen & Lang, Mark H. & Sprecher, Caroline, 2024. "The effect of patent disclosure quality on innovation," Journal of Accounting and Economics, Elsevier, vol. 77(2).
  62. Ndiimafhi Norah Netshisaulu & Huibrecht Margaretha van der Poll & John Andrew van der Poll, 2024. "Enhancing and Validating a Framework to Curb Illicit Financial Flows (IFFs)," JRFM, MDPI, vol. 17(8), pages 1-22, July.
  63. Yanci Zhang & Mengjia Xia & Mingyang Li & Haitao Mao & Yutong Lu & Yupeng Lan & Jinlin Ye & Rui Dai, 2023. "Form 10-K Itemization," Papers 2303.04688, arXiv.org.
  64. Ibrahim El-Sayed Ebaid, 2023. "IFRS adoption and the readability of corporate annual reports: evidence from an emerging market," Future Business Journal, Springer, vol. 9(1), pages 1-12, December.
  65. Paul Hribar & Richard Mergenthaler & Aaron Roeschley & Spencer Young & Chris X. Zhao, 2022. "Do Managers Issue More Voluntary Disclosure When GAAP Limits Their Reporting Discretion in Financial Statements?," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 60(1), pages 299-351, March.
  66. Nerissa C. Brown & Richard M. Crowley & W. Brooke Elliott, 2020. "What Are You Saying? Using topic to Detect Financial Misreporting," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 58(1), pages 237-291, March.
  67. Thewissen, James & Shrestha, Prabal & Torsin, Wouter & Pastwa, Anna M., 2022. "Unpacking the black box of ICO white papers: A topic modeling approach," Journal of Corporate Finance, Elsevier, vol. 75(C).
  68. Rjiba, Hatem & Saadi, Samir & Boubaker, Sabri & Ding, Xiaoya (Sara), 2021. "Annual report readability and the cost of equity capital," Journal of Corporate Finance, Elsevier, vol. 67(C).
  69. Soliman, Marwa & Ben-Amar, Walid, 2022. "Corporate social responsibility orientation and textual features of financial disclosures," International Review of Financial Analysis, Elsevier, vol. 84(C).
  70. Wang, Sumingyue & Wang, Xinlu & Xu, Liang, 2023. "Debt maturity structure and the quality of risk disclosures," Journal of Corporate Finance, Elsevier, vol. 83(C).
  71. Simon Jehnen & Joaqu'in Ordieres-Mer'e & Javier Villalba-D'iez, 2025. "FinTextSim: Enhancing Financial Text Analysis with BERTopic," Papers 2504.15683, arXiv.org.
  72. Düsterhöft, Maximilian & Schiemann, Frank & Walther, Thomas, 2023. "Let’s talk about risk! Stock market effects of risk disclosure for European energy utilities," Energy Economics, Elsevier, vol. 125(C).
  73. Rouen, Ethan & So, Eric C. & Wang, Charles C.Y., 2021. "Core earnings: New data and evidence," Journal of Financial Economics, Elsevier, vol. 142(3), pages 1068-1091.
  74. James P. Ryans, 2021. "Textual classification of SEC comment letters," Review of Accounting Studies, Springer, vol. 26(1), pages 37-80, March.
  75. Andrea Pawliczek & A. Nicole Skinner & Laura A. Wellman, 2021. "A new take on voice: the influence of BlackRock’s ‘Dear CEO’ letters," Review of Accounting Studies, Springer, vol. 26(3), pages 1088-1136, September.
  76. M. J. Histen, 2022. "Taking Information Seriously: A Firm-side Interpretation of Risk Factor Disclosure," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 28(3), pages 119-131, November.
  77. Fabian Stephany & Leonie Neuhäuser & Niklas Stoehr & Philipp Darius & Ole Teutloff & Fabian Braesemann, 2022. "The CoRisk-Index: a data-mining approach to identify industry-specific risk perceptions related to Covid-19," Palgrave Communications, Palgrave Macmillan, vol. 9(1), pages 1-15, December.
  78. Nguyen, Phuong Thi Thuy & Kimura, Akihisa, 2023. "Disclosure characteristics of annual reports and information asymmetry: Evidence from foreign firms listed on the US stock exchange," Finance Research Letters, Elsevier, vol. 54(C).
  79. Wei, Lu & Li, Guowen & Zhu, Xiaoqian & Sun, Xiaolei & Li, Jianping, 2019. "Developing a hierarchical system for energy corporate risk factors based on textual risk disclosures," Energy Economics, Elsevier, vol. 80(C), pages 452-460.
  80. Koonce, Lisa & Leitter, Zheng & White, Brian J., 2019. "Linked balance sheet presentation," Journal of Accounting and Economics, Elsevier, vol. 68(1).
  81. Peng Liang & Nan Hu & Ling Liu & Ting Zhang, 2023. "Managerial tone and investors' hedging activities: Evidence from credit default swaps," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(4), pages 3971-3998, December.
  82. Aghamolla, Cyrus & Smith, Kevin, 2023. "Strategic complexity in disclosure," Journal of Accounting and Economics, Elsevier, vol. 76(2).
  83. Iis Istianah & Nia Pramita Sari & Afrialdi Syahputra Butar Butar & Bonar Cornellius Pasaribu, 2024. "Using LDA for audit risk assessment of the Indonesian BOS fund: Insights from news analysis," Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, Badan Pemeriksa Keuangan Republik Indonesia, vol. 10(2), pages 191-213.
  84. Han, Chen & Wu, Chengliang & Wei, Lu, 2023. "The impact of the disclosure characteristics of the application material on the successful listing of companies on China’s Science and Technology Innovation Board," Journal of Behavioral and Experimental Finance, Elsevier, vol. 37(C).
  85. Julian Junyan Wang & Victor Xiaoqi Wang, 2024. "Leveraging Large Language Models to Democratize Access to Costly Datasets for Academic Research," Papers 2412.02065, arXiv.org, revised Sep 2025.
  86. John Donovan & Jared Jennings & Kevin Koharki & Joshua Lee, 2021. "Measuring credit risk using qualitative disclosure," Review of Accounting Studies, Springer, vol. 26(2), pages 815-863, June.
  87. 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).
  88. McCannon, Bryan & Zhou, Yang & Hall, Joshua, 2021. "Measuring a Contract’s Breadth: A Text Analysis," Working Papers 11013, George Mason University, Mercatus Center.
  89. Rahul Kumar & Rahul Thakurta, 2021. "Exfoliating decision support system: a synthesis of themes using text mining," Information Systems and e-Business Management, Springer, vol. 19(1), pages 247-279, March.
  90. Richard Frankel & Jared Jennings & Joshua Lee, 2022. "Disclosure Sentiment: Machine Learning vs. Dictionary Methods," Management Science, INFORMS, vol. 68(7), pages 5514-5532, July.
  91. Yi Yang & Kunpeng Zhang & Yangyang Fan, 2023. "sDTM: A Supervised Bayesian Deep Topic Model for Text Analytics," Information Systems Research, INFORMS, vol. 34(1), pages 137-156, March.
  92. Roberto Di Pietra & Stefano Zambon, 2022. "Book Review. Lorenzo Simoni, Business Models and Corporate Reporting: Defining the Platform to Illustrate Value Creation, Routledge, 2022 by Sam Rawsthorne," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2022(1), pages 167-172.
  93. Kalelkar, Rachana & Xu, Hongkang & Nguyen, Duong & Chen, Zheng, 2024. "Generalist CEOs and the readability of the 10-K report," Advances in accounting, Elsevier, vol. 65(C).
  94. Bailey, Cristina & Filzen, Joshua J., 2025. "Reprint of: Audit committee member busyness and risk factor disclosure," The British Accounting Review, Elsevier, vol. 57(1).
  95. Everett, Jeff & Shiraz Rahaman, Abu & Neu, Dean & Saxton, Gregory, 2024. "Letters to the editor, institutional experimentation, and the public accounting professional," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
  96. Jeong-Bon Kim & Chong Wang & Feng Wu, 2023. "The real effects of risk disclosures: evidence from climate change reporting in 10-Ks," Review of Accounting Studies, Springer, vol. 28(4), pages 2271-2318, December.
  97. Wei, Lu & Li, Guowen & Li, Jianping & Zhu, Xiaoqian, 2019. "Bank risk aggregation with forward-looking textual risk disclosures," The North American Journal of Economics and Finance, Elsevier, vol. 50(C).
  98. Xiaoqian Zhu & Yinghui Wang & Jianping Li, 2022. "What drives reputational risk? Evidence from textual risk disclosures in financial statements," Palgrave Communications, Palgrave Macmillan, vol. 9(1), pages 1-15, December.
  99. Monica Laura Zlati & Valentin Marian Antohi & Petronela Cardon, 2019. "Correction of Accounting Errors through Post Balance Sheet Event Analysis for Romanian Companies," Economies, MDPI, vol. 7(2), pages 1-22, April.
  100. Leonardo Bursztyn & Aakaash Rao & Christopher Roth & David Yanagizawa-Drott, 2023. "Opinions as Facts," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 90(4), pages 1832-1864.
  101. deHaan, Ed & Song, Yang & Xie, Chloe & Zhu, Christina, 2021. "Obfuscation in mutual funds," Journal of Accounting and Economics, Elsevier, vol. 72(2).
  102. Ni Xinwen & Lin Min-Bin & Schillebeeckx Simon J. D. & Härdle Wolfgang Karl, 2025. "On SGX's Voyage to corporate sustainability: Exploring emerging topics in multi-industry corpora," Management & Marketing, Sciendo, vol. 20(2), pages 47-80.
  103. Aktas, Nihat & de Bodt, Eric & Dogan, Can Deniz, 2025. "Do investor reactions to merger announcements shape the writing of SEC filings?," The British Accounting Review, Elsevier, vol. 57(3).
  104. Casi, Elisa & Lisowsky, Petro & Stage, Barbara M. B. & Todtenhaupt, Maximilian, 2024. "Business model digitalization, competition, and tax savings," Discussion Papers 2024/6, Norwegian School of Economics, Department of Business and Management Science.
  105. Rahul Kumar & Shubhadeep Mukherjee & Nripendra P. Rana, 2024. "Exploring Latent Characteristics of Fake Reviews and Their Intermediary Role in Persuading Buying Decisions," Information Systems Frontiers, Springer, vol. 26(3), pages 1091-1108, June.
  106. Ignatov, Konstantin, 2023. "When ESG talks: ESG tone of 10-K reports and its significance to stock markets," International Review of Financial Analysis, Elsevier, vol. 89(C).
  107. Arif, Salman & Marshall, Nathan T. & Schroeder, Joseph H. & Yohn, Teri Lombardi, 2019. "A growing disparity in earnings disclosure mechanisms: The rise of concurrently released earnings announcements and 10-Ks," Journal of Accounting and Economics, Elsevier, vol. 68(1).
  108. Li, Ken, 2022. "Textual fundamentals in earnings press releases," Advances in accounting, Elsevier, vol. 57(C).
  109. Xu, Weidong & Luo, Zijun & Li, Donghui, 2024. "Investor–firm interactions and corporate investment efficiency: Evidence from China," Journal of Corporate Finance, Elsevier, vol. 84(C).
  110. Mei-Hui Chen & Chih-Hung Yuan & Kune-Muh Tsai, 2024. "Exploring Global Entrepreneurship Issues on Twitter," SAGE Open, , vol. 14(3), pages 21582440241, August.
  111. Alex Kim & Maximilian Muhn & Valeri Nikolaev, 2023. "Bloated Disclosures: Can ChatGPT Help Investors Process Information?," Papers 2306.10224, arXiv.org, revised Mar 2025.
  112. Murphy, Brid & Feeney, Orla & Rosati, Pierangelo & Lynn, Theo, 2024. "Exploring accounting and AI using topic modelling," International Journal of Accounting Information Systems, Elsevier, vol. 55(C).
  113. Motta Queiroz, Mariza & Roque, Carlos & Moura, Filipe & Marôco, João, 2024. "Understanding the expectations of parents regarding their children's school commuting by public transport using latent Dirichlet Allocation," Transportation Research Part A: Policy and Practice, Elsevier, vol. 181(C).
  114. Allen H. Huang & Jianghua Shen & Amy Y. Zang, 2022. "The unintended benefit of the risk factor mandate of 2005," Review of Accounting Studies, Springer, vol. 27(4), pages 1319-1355, December.
  115. Hui, Kai Wai & Oh, Jun & She, Guoman & Yeung, P. Eric, 2025. "Contract contingencies and uncertainty: Evidence from product market contracts," Journal of Accounting and Economics, Elsevier, vol. 79(2).
  116. Liu, Qigui & Wang, Junyi & Chi, Wenqiang, 2022. "The spillover effects of innovation content disclosure in MD&A," Pacific-Basin Finance Journal, Elsevier, vol. 76(C).
  117. Lin, Sin-Jin & Zeng, Jhih-Hong & Chang, Te-Min & Hsu, Ming-Fu, 2024. "Linguistic complexity consideration for advanced risk decision making and handling," Research in International Business and Finance, Elsevier, vol. 69(C).
  118. Chychyla, Roman & Leone, Andrew J. & Minutti-Meza, Miguel, 2019. "Complexity of financial reporting standards and accounting expertise," Journal of Accounting and Economics, Elsevier, vol. 67(1), pages 226-253.
  119. Rachel Scott & A. Nicole Skinner & Kristen Valentine, 2024. "The disclosure quality consequences of copying standard-setter guidance," Review of Accounting Studies, Springer, vol. 29(1), pages 770-808, March.
  120. Christensen, Hans B. & Liu, Lisa Yao & Maffett, Mark, 2020. "Proactive financial reporting enforcement and shareholder wealth," Journal of Accounting and Economics, Elsevier, vol. 69(2).
  121. Li, Guowen & Jing, Zhongbo & Li, Jingyu & Feng, Yuyao, 2023. "Drivers of risk correlation among financial institutions: A study based on a textual risk disclosure perspective," Economic Modelling, Elsevier, vol. 128(C).
  122. Tri Minh Phan, 2024. "Sentiment-semantic word vectors: A new method to estimate management sentiment," Swiss Journal of Economics and Statistics, Springer;Swiss Society of Economics and Statistics, vol. 160(1), pages 1-22, December.
  123. Lyu, Huaili & Wang, Wenming & Xu, Si & Zhou, Jingting, 2022. "Individual investment bankers’ reputation concerns and bond yield spreads: Evidence from China," Journal of Banking & Finance, Elsevier, vol. 140(C).
  124. Jennifer Riley & Eileen Taylor, 2018. "The Inconsistent Effects of Plain English Disclosures on Nonprofessional Investors’ Risk Judgments," IJFS, MDPI, vol. 6(1), pages 1-17, March.
  125. Yicheng Wang & Brian Wright, 2024. "Tax-strategy-related words, firm’s ability, and tax avoidance," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(4), pages 685-713, December.
  126. Baruch Lev, 2018. "The deteriorating usefulness of financial report information and how to reverse it," Accounting and Business Research, Taylor & Francis Journals, vol. 48(5), pages 465-493, July.
  127. Farrell, Michael & Murphy, Dermot & Painter, Marcus & Zhang, Guangli, 2023. "The complexity yield puzzle: A textual analysis of municipal bond disclosures," Working Papers 338, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State.
  128. Bernard, Darren & Blackburne, Terrence & Thornock, Jacob, 2020. "Information flows among rivals and corporate investment," Journal of Financial Economics, Elsevier, vol. 136(3), pages 760-779.
  129. Zhang, Zuochao & Goodell, John W. & Shen, Dehua & Lahmar, Oumaima, 2024. "Media opinion divergence and stock returns: Evidence from China," International Review of Financial Analysis, Elsevier, vol. 93(C).
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