Discussion of “the evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation”

Gregory S. Miller

Journal of Accounting and Economics, 2017, vol. 64, issue 2, 246-252

Abstract: 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.

Date: 2017
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Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:jaecon:v:64:y:2017:i:2:p:246-252

DOI: 10.1016/j.jacceco.2017.07.004

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