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More than words: the use of textual analysis in corporate reporting

The 2018 PD Leake lecture given by Professor Craig Lewis, Vanderbilt University, with a response from Sallie Pilot of Black Sun.

With the continued growth of corporate reporting disclosures and a diverse range of corporate communications now in use, questions about the consistency and credibility of this information are being raised. Acknowledging this issue Professor Lewis considers a possible solution - the use of textual analysis. Drawing on his experience at the Securities and Exchange Commission, in his role as Chief Economist, he explores how textual analysis techniques could potentially provide new sources of information to investors and other stakeholders.

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The use of textual analysis in corporate reporting


More than words: The use of textual analysis in corporate reporting

The full academic paper from this lecture will be published in the annual International Accounting Policy Forum special issue of Accounting and Business Research in 2019.