Construct · 1 fields · 1 citations

boilerplate disclosure: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed

A single standalone construct; nearby constructs are located against it in the Collider. Tap a field for its definition, unit, and measures.

Financial reporting

standardized, repeated text in annual reports that adds length without firm-specific information, tracked alongside redundancy and stickiness.

In financial reporting, boilerplate disclosure refers to standardized, repeated text in annual reports that adds length without firm-specific information, tracked alongside redundancy and stickiness. This meaning comes from Dyer (2017) in Journal of Accounting and Economics.[1]

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Nearby constructs

disclosure6 fields · 14 citationsjingle · one name, six constructs information4 fields · 5 citationsjingle · one word, four constructs redundancy4 fields · 5 citationsjingle · one word, four constructs

References

Dyer, T., Lang, M., & Stice-Lawrence, L. (2017). The evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation. Journal of Accounting and Economics, 64(2-3), 221-245. https://doi.org/10.1016/j.jacceco.2017.07.002

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