Comparison of word count in fraudulent vs. non-fraudulent MD&A sections. Note: The figure compares the average word count in MD&A sections of fraudulent (red line) and non-fraudulent (blue line) 10-K filings, with the overall average word count (green line) included for reference.

 
 
  Part of: Ketelaar F, Mićković A (2025) Artificial Intelligence in fraud detection: textual analysis of 10-K filings. Maandblad voor Accountancy en Bedrijfseconomie 99(2): 61-71. https://doi.org/10.5117/mab.99.132881