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

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 textual dimension often occurs alongside changes in others. To capture these underlying dynamics, we propose a longitudinal text analysis approach combining Japanese-language NLP metric extraction with paired testing, shift function analysis, and inter-metric correlation. Our framework extends prior

Source: arXiv cs.CL — read the full report at the original publisher.

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