Original paper

Discussion of “the evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation”

Volume: 64, Issue: 2-3, Pages: 246 - 252
Published: Nov 1, 2017
Abstract
Dyer et al. (2017) examines trends in 10-K textual disclosure from 1996–2013. Using a set of variables from prior textual research, they show a decrease in characteristics generally considered desirable and an increase in attributes considered undesirable. The trend is driven by disclosures to comply with new regulatory reporting standards. The study takes a high-level approach allowing an overview perspective. However, that approach also means...
Paper Details
Title
Discussion of “the evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation”
Published Date
Nov 1, 2017
Volume
64
Issue
2-3
Pages
246 - 252
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