Average Fog Index per year for fraudulent vs. non-fraudulent MD&A sections. Note: The y-axis displays the Fog Index, which measures the readability of the text. The blue solid line represents the average Fog Index for non-fraudulent MD&A sections per year, while the red solid line represents the average Fog Index for fraudulent MD&A sections per year.

 
 
  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