Balakrishnan, Ramji; Qiu, Xin Ying; Srinivasan, Padmini - In: European Journal of Operational Research 202 (2010) 3, pp. 789-801
We investigate whether narrative disclosures in 10-K and 10K-405 filings contain value-relevant information for predicting market performance. We apply text classification techniques from computer science to machine code text disclosures in a sample of 4280 filings by 1236 firms over five years....
