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Keywords: Financial reporting conservatism
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Journal Articles
Inferring accounting conservatism from textual analysis of 10-K forms
Available to Purchase
Journal:
Managerial Finance
Managerial Finance (2026) 52 (6): 945–963.
Published: 24 October 2025
... NLP Readability Tone Uncertainty Financial reporting conservatism The U.S. Securities and Exchange Commission (SEC) requires firms listed on U.S. stock exchanges to issue GAAP-compliant financial statements. Generally Accepted Accounting Principles (GAAP) are a combination of authoritative...
