... index recently developed by Gavriilidis (2021) based on state-of-the-art textual analysis of major newspapers. This text-based measure has been widely embraced in recent studies because it is so practical and effective (Azimli, 2023 ; Bouri et al., 2022 ; He and Zhang, 2022 ; Hoang, 2022...

...Doaa Shohaieb; Mahmoud Elmarzouky; Khaldoon Albitar Purpose Using textual analysis, this paper aims to measure diversity management disclosure; it also explore the relationship between corporate governance and diversity management disclosure. Design/methodology/approach The study is based...

...–Covid-19 disclosure relationship. Design/methodology/approach This paper uses automated textual analysis to measure Covid-19 disclosure in annual reports. It also applies different regression models to test the research hypotheses and to address the endogeneity problem. It uses univariate...

...-aided textual analysis, and the authors use a bag of words to score the sample annual reports. Findings The results suggest that KAMs and corporate narrative risk disclosure levels vary across the industries. The authors found a significant positive association between the risk information disclosed...

... steps. The first is textual analysis. To detect the dominating topics in the news, the authors use Latent Dirichlet allocation. The authors use bidirectional encoder representations from transformers (BERT) pretrained on financial news corpus to evaluate the tonality of articles. The second...

... on the relationship between Covid-19 and the performance disclosure by using three governance mechanisms: board size, board independence and gender diversity. Design/methodology/approach The authors use quantitative content analysis. The authors applied an automated textual analysis technique to measure the level...

... behaviour and the need for credible information is censorious during the crisis. This paper aims to measure the level of COVID-19 disclosures in CSR reports by using an automated textual analysis technique based on a sample of UK companies and investigate whether the level of disclosure is enhanced...