This study collates potential economic effects of mandated disclosure and reporting
standards for corporate social responsibility (CSR) and sustainability topics. We first outline …

Consequences of CSR reporting regulations worldwide: a review and research agenda |
Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish with us …

We examine the potential of ChatGPT and other large language models in predicting stock
market returns using news headlines. We use ChatGPT to assess whether each headline is …

Increasingly, management researchers are using topic modeling, a new method borrowed
from computer science, to reveal phenomenon-based constructs and grounded conceptual …

Natural language is a key form of business communication. Textual analysis is the
application of natural language processing (NLP) to textual data for automated information …

This study introduces deep learning models for corporate bankruptcy forecasting using
textual disclosures. Although textual data are common, it is rarely considered in the financial …

We document marked trends in 10-K disclosure over the period 1996–2013, with increases
in length, boilerplate, stickiness, and redundancy and decreases in specificity, readability …

We create a newspaper-based Equity Market Volatility (EMV) tracker that moves with the VIX
and with the realized volatility of returns on the S&P 500. Parsing the underlying text, we find …

Prior research on the determinants of credit ratings has focused on rating agencies' use of
quantitative accounting information, but the there is scant evidence on the impact of textual …

This research explores the impact of environmental, social, and governance (ESG)
performance on capital market performance in terms of stock liquidity. We establish that …