... © Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Narrative reporting Tone of disclosure Earnings management Stock liquidity Textual analysis Python Egypt The tone of narrative reporting and the practice of earnings management are two...

..., this study examines whether executives manage disclosure tone to support their opportunistic behavior, when using earnings management. Design/methodology/approach This study uses a sample of earnings press releases of publicly traded firms in the MENA region during 2014–2019. It employs textual analysis...

... and previous work experience influence voluntary CSR disclosure, using textual analysis and natural language processing (NLP) techniques. The authors find that firms' CFOs with accounting expertise disclose more CSR issues in their 10-K reports. Overall, this study provides evidence of the impact of CFOs...

... in policy guidelines and governance recommendations, no study has employed computer-based textual analysis of AC reports and investigated the effect of AC disclosure tone and the role it can play in achieving higher reporting quality. Mahbub Zaman can be contacted at: m.zaman@hull.ac.uk 18 12...

... that both RD and IS are related. Risk disclosure Income smoothing Firm risk Textual analysis Our RD variable is measured as the natural logarithm of the total number of sentences containing at least one risk-related keyword. We use an automated content analysis using Nudist 6 to search...