Reading Between the Lines: An Empirical Examination of Qualitative Attributes of Financial Analysts’ Reports

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Textual Sentiment in Finance: A Survey of Methods and Models (2014, neutral): “Rees and Twedt (2012)) .”
Natural Language Processing in Accounting, Auditing and Finance: A Synthesis of the Literature with a Roadmap for Future Research (2016, background): “Finance literature has also identified associations between readability and stock valuations (Kravet & Muslu, 2011), price volatility (Loughran & McDonald, 2009, 2010) and market responses to analysts’ reports (De Franco et al., 2012; Twedt & Rees, 2012).”
Informational Content and Assurance of Textual Disclosures: Evidence on Integrated Reporting (2019, unknown): “Regarding the style of an IR, to capture reading difficulty, we refer to the computational linguistics literature and to previous works on IR and corporate narrative disclosure that examined readability (e.g. De Franco et al., 2015; Li, 2008; Twedt & Rees, 2012).”
Evidence on the Information Content of Text in Analyst Reports (2014, methodology): “Twedt and Rees (2012) study initiation reports issued by analysts in 2006.”
Hear Me Write: Does CEO Narcissism Affect Disclosure? (2019, methodology): “…difference between the number of positive words and negative words, multiplied by 100, and divided by the total number of words in each earnings announcement over the sample period (Feldman et al. 2010; Davis and Tama-Sweet 2012; Twedt and Rees 2012; Davis et al. 2015; Arslan-Ayaydin et al. 2016).”