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Keywords: management’s discussion and analysis
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Journal Articles
Journal:
Journal of Information Systems
Journal of Information Systems (2023) 37 (3): 157–190.
Published: 01 October 2023
...Ronald C. W. Tsang; Amelia A. Baldwin; Joseph F. Hair, Jr.; Ermanno Affuso; Kyre Dane Lahtinen ABSTRACT This study examines the degree to which Loughran and McDonald (LM) word lists are informative at the item level of SEC filings, such as risk factors (RF) and management’s discussion and analysis...
