The Evolution of 10-K Textual Disclosure: Evidence from Latent Dirichlet Allocation

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Natural language processing (NLP) in management research: A literature review (2020, background): “Some scholars will again manually code these results (Dyer et al., 2017), which greatly increases costs.”
Complexity of financial reporting standards and accounting expertise (2019, unknown): “Prior literature documents a growing trend in FRC (Dyer et al., 2017) and examines its consequences.”
Why Do Individual Investors Disregard Accounting Information? The Roles of Information Awareness and Acquisition Costs (2018, unknown): “The “information overload” literature finds that awareness and acquisition costs are material and have potentially increased in recent years (Eppler & Mengis 2004; Dyer et al. 2017; Chapman et al. 2017; Drake et al. 2017).”
Hyperbole or Reality? Investor Response to Extreme Language in Earnings Conference Calls (2019, methodology): “) in the earnings call identified using the method in Dyer et al. (2017), scaled by the total number of words in the earnings call.”
Mandatory CSR and sustainability reporting: economic analysis and literature review (2019, background): “Moreover, boilerplate disclosures likely play a role in the increasing complexity and loss of readability of corporate disclosures (e.g., Li 2008; Dyer et al. 2016, 2017).70 Boilerplate disclosures are also common in CSR reports (see Section 3.4).71 To the extent that (meaningful) mandatory CSR…”