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The information content of forward-looking statements in corporate

The information content of forward-looking statements in corporate 2025

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The paper investigates the information content of forward-looking statements (FLS) in the Management Discussion and Analysis (MD&A) sections of corporate filings, specifically 10-K and 10-Q reports, using a Naïve Bayesian machine learning approach. It finds that firms with better current performance and lower accruals tend to have more positive FLS, which are positively correlated with future earnings. Despite regulatory efforts to enhance MD&A disclosures, the informativeness of these statements has not changed significantly over time. The study also highlights that traditional dictionary-based tone measures do not effectively predict future performance, whereas the Bayesian approach does.

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What is a forward-looking message?

Forward-looking statements are based on assumptions about the future, involve risks and uncertainties, and are not guarantees. Future results may differ materially from those expressed or implied in any forward-looking statement.

What is the purpose of forward-looking statements?

In United States business law, a forward-looking statement or safe harbor statement is a statement that cannot sustain itself as merely a historical fact. A forward-looking statement predicts, projects, or uses future events as expectations or possibilities.

What are the guidelines for forward-looking statements?

forward-looking statements should be meaningfully identified; and. the legend must contain meaningful cautionary statements identifying important factors that could cause actual results to differ materially from those in the forward-looking statement.

What does it mean for something to be forward-looking?

Definition of forward-looking. as in cautious. having or showing awareness of and preparation for the future a forward-looking business plan designed to take full advantage of emerging technologies.

What are forward-looking disclosures?

Forward-looking information is disclosure about possible events, conditions or financial performance that is based on assumptions about future economic conditions and courses of action.

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What is an example of a forward-looking statement?

Examples of forward-looking statements include statements relating to macroeconomic conditions, impact of the Tax Act, our expectations regarding future growth, including future revenue and earnings increases, EBITDA margins, free cash flow projections and annual growth rates; our growth plans and opportunities,

The information content of forward-looking statements in corporate 2025

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