Discussion of the evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation
成果类型：
Editorial Material
署名作者：
Miller, Gregory S.
署名单位：
University of Michigan System; University of Michigan
刊物名称：
JOURNAL OF ACCOUNTING & ECONOMICS
ISSN/ISSBN：
0165-4101
DOI：
10.1016/j.jacceco.2017.07.004
发表日期：
2017
关键词：
摘要：
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 readers should take caution in reaching strong conclusions on any one finding. In this discussion I point out a few areas where I believe readers should be particularly aware of limitations this approach imposes. (C) 2017 Elsevier B.V. All rights reserved.
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