Using 10-k text to gauge covid-related corporate disclosure

HIGHLIGHTS

  • who: Shantanu Dutta et al. from the Telfer School of Management, University of, Canada, Operations Department, IMT have published the research: Using 10-K text to gauge COVID-related corporate disclosure, in the Journal: PLOS ONE of December/23,/2022
  • what: The investigation shows that many of those words are not even presented in the annual report corpus. In light of LM`s and BLM`s work, the authors explore three different contextual COVID-related dictionaries to investigate the impact of COVID-related disclosures at a more granular level. Specifically, the authors examine (a) the . . .

     

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