Trends in word usage for positive, negative, uncertainty, and litigious words across two time periods. Note: The figure presents scatter plots and trend lines for the usage of positive, negative, uncertainty, and litigious words in MD&A sections across two periods: T1 (1994–2007) shown in red, and T2 (2008–2021) shown in blue. It provides a visual comparison of word usage trends over time for each category, illustrating the difference in slopes between the two periods.

 
 
  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