Commonality in the textual sentiment of corporate disclosures: Model and applications. KU Leuven
It is well established that the communication between firm management and stakeholders goes beyond the quantitative information of the numbers reported by the firm in the earnings report, balance sheet or other corporate disclosures. In fact, the firm stakeholders also process and analyze the sentiment of the qualitative information of corporate disclosures while making their decisions. However, no consensus has been reached on how to accurately ...