[PDF][PDF] Textual analysis of corporate disclosures: A survey of the literature
F Li - Journal of accounting literature, 2010 - cuhk.edu.hk
Accounting is fundamentally about information. For instance, accountants aggregate
hundreds of economic transactions into net income, a summary measure of firm …
hundreds of economic transactions into net income, a summary measure of firm …
The economics of disclosure and financial reporting regulation: Evidence and suggestions for future research
C Leuz, PD Wysocki - Journal of accounting research, 2016 - Wiley Online Library
This paper discusses the empirical literature on the economic consequences of disclosure
and financial reporting regulation, drawing on US and international evidence. Given the …
and financial reporting regulation, drawing on US and international evidence. Given the …
[HTML][HTML] Earnings management and annual report readability
We explore how the readability of annual reports varies with earnings management. Using
the Fog Index to measure readability (Li, 2008), and focusing on the management …
the Fog Index to measure readability (Li, 2008), and focusing on the management …
The art of conversation: The expanded audit report
M Minutti-Meza - Accounting and Business Research, 2021 - Taylor & Francis
The new generation of expanded audit reports includes disclosures about significant matters
in a company's financial reporting and its audit. These disclosures are a landmark change in …
in a company's financial reporting and its audit. These disclosures are a landmark change in …
Disclosure sentiment: Machine learning vs. dictionary methods
We compare the ability of dictionary-based and machine-learning methods to capture
disclosure sentiment at 10-K filing and conference-call dates. Like Loughran and McDonald …
disclosure sentiment at 10-K filing and conference-call dates. Like Loughran and McDonald …
Linguistic complexity in firm disclosures: Obfuscation or information?
Prior research generally interprets complex language in firms' disclosures as indicative of
managerial obfuscation. However, complex language can also reflect the provision of …
managerial obfuscation. However, complex language can also reflect the provision of …
The effects of reporting complexity on small and large investor trading
BP Miller - The Accounting Review, 2010 - publications.aaahq.org
This study examines the effects of financial reporting complexity on investors' trading
behavior. I find that more complex (longer and less readable) filings are associated with …
behavior. I find that more complex (longer and less readable) filings are associated with …
Large‐sample evidence on firms' year‐over‐year MD&A modifications
ABSTRACT The Securities and Exchange Commission (SEC) has expressed concern about
the informativeness of firms' Management Discussion and Analysis (MD&A) disclosures. A …
the informativeness of firms' Management Discussion and Analysis (MD&A) disclosures. A …
The relevance to investors of greenhouse gas emission disclosures
This study finds that investors price firms' greenhouse gas (GHG) emissions as a negative
component of equity value, and this valuation discount does not differ between firms that …
component of equity value, and this valuation discount does not differ between firms that …
Selection bias and econometric remedies in accounting and finance research
JW Tucker - Journal of Accounting Literature, 2010 - papers.ssrn.com
While managers' accounting and financial decisions are, for many, fascinating topics,
selection bias poses a serious challenge to researchers estimating the decisions' effects …
selection bias poses a serious challenge to researchers estimating the decisions' effects …