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Measuring Firm Complexity
16 references·16 citing·42 second hopsampled
Measuring Firm Complexity (2020)Measuring Firm ComplexityText as Data (2019)Text as DataThe evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation (2017)The evolution of 10-K textual…The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)The Economics of Disclosure a…Textual Analysis in Accounting and Finance: A Survey (2016)Textual Analysis in Accountin…Text-Based Network Industries and Endogenous Product Differentiation (2016)Text-Based Network Industries…Earnings management and annual report readability (2016)Earnings management and annua…Measuring Readability in Financial Disclosures (2014)Measuring Readability in Fina…Fluctuations in Uncertainty (2014)Fluctuations in UncertaintyWhen Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks (2011)When Is a Liability Not a Lia…The Effect of Annual Report Readability on Analyst Following and the Properties of Their Earnings Forecasts (2010)The Effect of Annual Report R…Annual report readability, current earnings, and earnings persistence (2008)Annual report readability, cu…Giving Content to Investor Sentiment: The Role of Media in the Stock Market (2007)Giving Content to Investor Se…A leader's framework for decision making (2007)A leader's framework for deci…Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)Audit Fees: A Meta‐analysis o…Industry costs of equity (1997)Industry costs of equityThe Pricing of Audit Services: Theory and Evidence (1980)The Pricing of Audit Services…Using GPT to Measure Business Complexity (2026)Using GPT to Measure Business…The Determinants of ESG Ratings: Rater Ownership Matters (2025)The Determinants of ESG Ratin…Evaluating Companies' Impression Management Tactics in Mandatory Sustainability Reporting (2025)Evaluating Companies' Impress…Passive Ownership and Price Informativeness (2024)Passive Ownership and Price I…Does Political Uncertainty Obfuscate Narrative Disclosure? (2024)Does Political Uncertainty Ob…Corporate culture and board gender diversity: Evidence from textual analysis (2023)Corporate culture and board g…Bloated Disclosures: Can ChatGPT Help Investors Process Information? (2023)Bloated Disclosures: Can Chat…Auditors’ Use of In‐House Specialists (2023)Auditors’ Use of In‐House Spe…Tone Management and Stock Price Crash Risk (2022)Tone Management and Stock Pri…Integrated reporting quality and corporate tax avoidance practices in South Africa’s listed companies (2022)Integrated reporting quality …Financing sustainable entrepreneurship: ESG measurement, valuation, and performance (2022)Financing sustainable entrepr…Carbon Emissions, Corporate Governance, and Staggered Boards (2022)Carbon Emissions, Corporate G…The relationship between firm complexity and corporate social responsibility: International evidence from 2010–2019 (2021)The relationship between firm…Corporate integrity and hostile takeover threats: Evidence from machine learning and “CEO luck” (2021)Corporate integrity and hosti…Corporate complexity, managerial myopia, and hostile takeover exposure: Evidence from textual analysis (2021)Corporate complexity, manager…Attributes of corporate boards and assurance of corporate social responsibility reporting: evidence from the UK (2021)Attributes of corporate board…CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)Multifactor Explanations of Asset Pricing Anomalies (1996)Measuring Mutual Fund Performance with Characteristic‐Based Benchmarks (1997)Conditional Skewness in Asset Pricing Tests (2000)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Auditor size and audit quality (1981)A review of archival auditing research (2014)Risk, Return, and Equilibrium: Empirical Tests (1973)Disappearing dividends: changing firm characteristics or lower propensity to pay? (2001)In Search of Attention (2011)Text as Data: The Promise and Pitfalls of Automatic Content Analysis Methods for Political Texts (2013)Earnings Management During Import Relief Investigations (1991)Legal Determinants of External Finance (1997)Law and Finance (1998)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)Thirteen Ways to Look at the Correlation Coefficient (1988)Uniting the Tribes: Using Text for Marketing Insight (2019)Climate Change News Risk and Corporate Bond Returns (2020)Deep learning for financial applications : A survey (2020)Positive Accounting Theory (1985)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The market pricing of accruals quality (2005)How does financial reporting quality relate to investment efficiency? (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Time to Build and Aggregate Fluctuations (1982)CEO Overconfidence and Corporate Investment (2005)The Impact of Uncertainty Shocks (2009)Policy Uncertainty and Corporate Investment (2015)Measuring Economic Policy Uncertainty* (2016)Really Uncertain Business Cycles (2018)The General Theory of Employment, Interest and Money. (1936)Investigating Causal Relations by Econometric Models and Cross-spectral Methods (1969)More Than Words: Quantifying Language to Measure Firms' Fundamentals (2008)Stability in Competition (1929)Stability in Competition (1990)Artificial intelligence, firm growth, and product innovation (2023)A framework for examining leadership in extreme contexts (2009)Developmental Evaluation: Applying Complexity Concepts to Enhance Innovation and Use (2010)Anticipatory innovation governance (2020)
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References

  • 2011When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks6,003 cited
  • 1997Industry costs of equity5,793 cited
  • 2007Giving Content to Investor Sentiment: The Role of Media in the Stock Market4,822 cited
  • 2008Annual report readability, current earnings, and earnings persistence2,850 cited
  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 2016Textual Analysis in Accounting and Finance: A Survey2,279 cited
  • 2016Text-Based Network Industries and Endogenous Product Differentiation2,114 cited
  • 2014Fluctuations in Uncertainty2,098 cited
  • 2007A leader's framework for decision making1,842 cited
  • 2016The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research1,754 cited
  • 2006Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*1,652 cited
  • 2014Measuring Readability in Financial Disclosures1,452 cited
  • 2019Text as Data1,260 cited
  • 2010The Effect of Annual Report Readability on Analyst Following and the Properties of Their Earnings Forecasts1,169 cited
  • 2017The evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation

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840 cited
  • 2016Earnings management and annual report readability799 cited
  • Cited by

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    • 2021Attributes of corporate boards and assurance of corporate social responsibility reporting: evidence from the UK72 cited
    • 2025The Determinants of ESG Ratings: Rater Ownership Matters72 cited
    • 2021Corporate integrity and hostile takeover threats: Evidence from machine learning and “CEO luck”56 cited
    • 2022Integrated reporting quality and corporate tax avoidance practices in South Africa’s listed companies50 cited
    • 2024Passive Ownership and Price Informativeness44 cited
    • 2021Corporate complexity, managerial myopia, and hostile takeover exposure: Evidence from textual analysis43 cited
    • 2022Tone Management and Stock Price Crash Risk42 cited
    • 2023Auditors’ Use of In‐House Specialists37 cited
    • 2023Corporate culture and board gender diversity: Evidence from textual analysis37 cited
    • 2024Does Political Uncertainty Obfuscate Narrative Disclosure?36 cited
    • 2025Evaluating Companies' Impression Management Tactics in Mandatory Sustainability Reporting35 cited
    • 2026Using GPT to Measure Business Complexity31 cited
    • 2021The relationship between firm complexity and corporate social responsibility: International evidence from 2010–201930 cited