... efficiencies. Second, previous studies have criticised the low power of dictionary-based tone measures (Li, 2010). Therefore, similar to other studies that apply natural language text analysis techniques, the selection of MD&A tone measures and their reliability may affect empirical results. Finally...

..., the authors use text analysis on patents abstract texts to more accurately assess the level of digital innovation within firms. As human civilization has advanced, the efforts to modify the environment have driven continuous progress. However, these modifications have also led to global climate challenges...