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Keywords: EDGAR
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Journal Articles
US corporations and the corporate sustainability reporting directive. A textual analysis on 10-K filings
Available to Purchase
Journal:
Management Decision
Management Decision (2026) 64 (7): 3006–3022.
Published: 16 June 2025
... integrates Machine Learning (ML) techniques with econometric models, applied to a sample of 503 U.S. corporations. The data were extracted from the EDGAR database, which is the official repository of the US SEC. Findings While waiting for the final version of the Omnibus package to be adopted...
