We develop and test a model of high quality annual report discourse. The model is trained and evaluated on reports published between 2007 and 2018 by London Stock Exchange-listed firms shortlisted for an award by corporate reporting experts. We use methods from computational linguistics to...

We provide a methodological contribution by developing, describing and evaluating a method for automatically retrieving and analysing text from digital PDF annual report files published by firms listed on the London Stock Exchange (LSE). The retrieval method retains information on document...

This paper reports evidence on cross-border accounting information transfers associated with profit warning announcements. Using a sample of firms from 29 European countries, we find that negative earnings surprises disclosed by firms in one country affect investors’ perceptions of comparable...