SSRN Electronic Journal · 2023 · 22 citations · 76 references
BusinessAccountancyFinanceCorporate FinanceFinancial AccountingFinancial Statement AnalysisBusiness ReportingFinancial ReportingFinancial StatementsNarrative ReportingOrganizational ComplexitySyntactic ComplexityComplexityComplexity MeasuresComplexity ProfilingLarge Language ModelsMarket Price AdjustmentNarrative DisclosuresRegulatory ScrutinyTransactions
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Toni M. Whited, Guojun Wu · Review of Financial Studies · 2006 · 3.6K citations
Clifford W. Smith, Jerold B. Warner · Journal of Financial Economics · 1979 · 3K citations