Cognitive Bias Archaeology in Corporate Communications

Open Science Framework 2026 Open access

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Authors: Brayan Bautista
DOI: 10.17605/osf.io/w3uv9
Cited by: 0

Abstract

Longitudinal quantitative study examining cognitive biases in executive corporate communications (SEC EDGAR 10-K filings, 2013-2023) using NLP and the Loughran-McDonald Dictionary. We develop and validate the Cognitive Bias Density (DCO) Index and test its predictive capacity on subsequent financial performance (ROE, revenue growth) in S&P 500 companies.

Fields of Study & Subjects

Auditing Earnings Management Governance Financial Markets and Investment Strategies Computational and Text Analysis Methods

Publication details

Journal / source
Open Science Framework
Publication date
1 January 2026
Language
EN