The purpose of this study was to examine the relationship between the conciseness and complexity of financial disclosures and market reactions, using the annual reports of Chinese-listed B-share companies over the period 2006-2018. We employed a set of statistical methods that were derived from...

We demonstrate how insider trading analysis may benefit from textual analysis. We analyze reported insider trading behavior and explain the association between corporate as well as 3rd-party news announcements on directors' dealings activity. Previous approaches are extended by adding the...

This study examines how dimensions of culture influence variations in views about the link between corporate tax payments and corporate social responsibility (CSR). Using textual analysis and a newly-developed set of keywords unique to a tax setting, we analyze 4,438 CSR reports from 24...