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Keywords: Financial reporting conservatism
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Journal Articles
Journal:
Managerial Finance
Managerial Finance (2026) 52 (6): 945–963.
Published: 24 October 2025
... conservatism 10-K filings SEC filings NLP Readability Tone Uncertainty Financial reporting conservatism Gigler et al. (2009) and Guay and Verrecchia (2006) argue that accounting conservatism biases financial statement data, creating inefficiencies. Basu (1997) , Watts (2003...
