Textual Analysis and International Financial Reporting: Large Sample Evidence

By Mark H. Lang, Lorien Stice‐Lawrence. 2015

422 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/e1f5a44f88c8cef7e6d70281b03789e334636a7b

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Citations in the corpus

A review of the IFRS adoption literature (2016, methodology): “Lang and Stice-Lawrence (2015) go beyond the usual analysis of reported financial numbers and extend the IFRS literature to encompass qualitative disclosures in financial reports.”
Informational Content and Assurance of Textual Disclosures: Evidence on Integrated Reporting (2019, neutral): “…(IIRC, 2013) and drawing on accounting studies that apply a textual analysis of financial disclosures (cf. De Franco, Hope, Vyas, & Zhou, 2015; Lang & Stice-Lawrence, 2015; Li, 2008, 2010; Loughran & McDonald, 2016), we posit that the disclosure quality of an IR embeds two dimensions of…”
Saying more with less? Disclosure conciseness, completeness and balance in Integrated Reports (2017, positive): “…by developing a measurement approach that draws on both the IIRC Framework (IIRC, 2013) and extant accounting studies applying textual analysis of narrative disclosures in financial reporting (cf. De Franco et al., 2015; Lang and Stice-Lawrence, 2015; Li, 2008, 2010; Loughran and McDonald, 2016).”
Readability of 10‐K Reports and Stock Price Crash Risk (2019, neutral): “…Bonsall and Miller (2017), Bozanic and Thevenot (2015), Bushee et al. (2018), Callen et al. (2013), Guay et al. (2016), Laksmana et al. (2012), Lang and Stice-Lawrence (2015), Lawrence (2013), Lee (2012), Lehavy et al. (2011), Lo et al. (2017), Lundholm et al. (2014), Merkley (2014), Miller…”
A Plain English Measure of Financial Reporting Readability (2017, neutral): “Most recently, Lang and Stice-Lawrence (2014) performs a large-sample empirical”
The Evolution of 10-K Textual Disclosure: Evidence from Latent Dirichlet Allocation (2017, positive): “…affecting the informativeness of disclosure, including length ( Loughran and McDonald, 2014 ), readability ( Miller, 2010 ), boilerplate ( Lang and Stice-Lawrence, 2015 ), redundancy ( Cazier and Pfeiffer, 2015b ), specificity ( Hope et al., 2016 ), stickiness ( Brown and Tucker, 2011 ),…”
Readability of Narrative Disclosures in 10-K Reports: Does Managerial Ability Matter? (2018, positive): “…Li, & Merkley, 2011), credit rating (Bonsall & Miller, 2017), stock liquidity and trading volume (De Franco, Hope, Vyas, & Zhou, 2015; Lang & Stice-Lawrence, 2015; Miller, 2010), and investment efficiency (Biddle, Hilary, & Verdi, 2009), while it is negatively associated with the cost of…”
Analyst Information Discovery and Interpretation Roles: A Topic Modeling Approach (2018, neutral): “This is suggested in the survey evidence in Graham et al. (2005) that “if the company fails to 21 Following Li et al. (2013), we consider a number of competition references: “competition,” “competitor,” “competitive,” “compete,” and “compe”
The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2015, background): “20 and natural language processing allow us to construct new measures for narrative disclosures, some of which have quality dimensions (e.g., Li, 2008, 2010; Loughran and McDonald, 2011; Lang and Stice-Lawrence, 2014).”