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Keywords: 10-K length
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Journal Articles
Accounting Horizons (2016) 30 (1): 1–21.
Published: 01 March 2016
...Richard A. Cazier; Ray J. Pfeiffer SYNOPSIS This study provides evidence on relative magnitudes of factors that appear to drive 10-K length. We employ statistical analysis and text analysis software to partition 10-K length into the portions explained by each of three fundamental determinants: (1...