We provide large‐sample evidence on whether US publicly traded corporations use
voluntary disclosures about their commitments to employee diversity opportunistically. We …

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 …

Investor uncertainty about firm value drives investors' information collection and trading
activities, as well as managers' disclosure choices. This study examines an important source …

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 …

Narrative reporting, both in relation to financial and non-financial information, is increasingly
used and often mandated, with significant managerial discretion regarding content. As policy …

Practitioners have long criticized risk-factor disclosures in the 10-K as generic and
boilerplate. In response, regulators emphasize the importance of being specific. By using a …

Purpose The purpose of this paper is to investigate the impact of chief executive officer
(CEO) characteristics on the earnings management examined by the discretionary accruals …

This study experimentally examines whether the implementation of key audit matters (KAMs)
in auditors' reports affects managers' reporting behavior. In line with prior research in …

We examine the communicative value of extended auditor reports in the United Kingdom
(UK), where ISA 700 (UK and Ireland) requires auditors to disclose the risks of material …

We use a machine learning technique to assess whether the thematic content of financial
statement disclosures (labeled topic) is incrementally informative in predicting intentional …