Construct · 1 fields · 1 citations

disclosure tone: a standalone construct

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

● anchor · a standalone construct Nearest construct by meaning·not indexed
disclosuretone1 CONSTRUCTDisclosure toneLOUGHRAN · ACCOUNTING

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

Accounting

the positive or negative language of financial filings, measured with word lists built for finance rather than general dictionaries.

In accounting, disclosure tone refers to the positive or negative language of financial filings, measured with word lists built for finance rather than general dictionaries. This meaning comes from Loughran (2011) in The Journal of Finance.[1]

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Nearby constructs

Loughran-McDonald dictionary1 fields · 1 citationsanchor · a standalone constructdisclosure6 fields · 14 citationsjingle · one name, six constructstone4 fields · 4 citationsjingle · one word, four constructs

References

  1. Loughran, T., & Mcdonald, B. (2011). When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks. The Journal of Finance, 66(1), 35-65. https://doi.org/10.1111/j.1540-6261.2010.01625.x

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