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News/Assessing Post-Reform Changes in Risk Disclosure Quality with a Multidimensional Text Analysis Approach
arxiv
PublishedJune 26, 2026 at 4:00 AM

Assessing Post-Reform Changes in Risk Disclosure Quality with a Multidimensional Text Analysis Approach

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arXiv:2606.26522v1 Announce Type: new Abstract: While corporate narrative disclosures provide crucial information to capital markets, comprehensively evaluating their qualitative changes over time remains challenging. Narrative text is inherently multidimensional, meaning that an improvement in one

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