... and motivation behind conservative accounting practices. Design/methodology/approach This study applies natural language processing (NLP) techniques to assess the degree of accounting conservatism in a large sample of 10-K filings from 1999 through 2023. Findings Our NLP measures of accounting...

...Rakesh Bharati; Susan Crain; Shrikant Jategaonkar Purpose The purpose of this paper is to examine whether the investor reaction to 10-K filings has changed since the implementation of Regulation Full Disclosure (FD) and the Sarbanes–Oxley Act (SOX) and examine whether the market still underreacts...