Natural language processing (NLP) is a part of the artificial intelligence domain focused on
communication between humans and computers. NLP attempts to address the inherent …

To facilitate the development of auditing and other professional standards and to inform
regulators of insights from the academic auditing literature, the Auditing Section of the …

Voluntary disclosures of sustainability information have recently received considerable
attention by investors, regulators, and public companies in improving reliability and integrity …

Beginning in 2005, the Securities and Exchange Commission (SEC) mandated firms to
include a “risk factor” section in their Form 10-K to discuss “the most significant factors that …

Computer-aided text analysis (CATA) is a form of content analysis that enables the
measurement of constructs by processing text into quantitative data based on the frequency …

There is a consensus that the business reporting model needs to expand to serve the
changing information needs of the market and provide the information required for …

ABSTRACT The Securities and Exchange Commission (SEC) has expressed concern about
the informativeness of firms' Management Discussion and Analysis (MD&A) disclosures. A …

We examine corporate disclosure activity around seasoned equity offerings and its
relationship to stock prices. Beginning six months before the offering, our sample issuing …

This study explores whether the management discussion and analysis (MD&A) section of
Forms 10-Q and 10-K has incremental information content beyond financial measures such …

Earnings press releases are ''the major news event of the season for many companies as
well as investors, analysts, financial media, and the market''(Mahoney and Lewis 2004). The …