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1@article{loughran2011,2  author  = {Loughran, Tim and McDonald, Bill},3  title   = {When Is a Liability Not a Liability? {T}extual Analysis, Dictionaries, and 10-{K}s},4  journal = {Journal of Finance},5  year    = {2011}, volume = {66}, number = {1}, pages = {35--65},6  doi     = {10.1111/j.1540-6261.2010.01625.x}7}8@article{loughran2016,9  author  = {Loughran, Tim and McDonald, Bill},10  title   = {Textual Analysis in Accounting and Finance: A Survey},11  journal = {Journal of Accounting Research},12  year    = {2016}, volume = {54}, number = {4}, pages = {1187--1230},13  doi     = {10.1111/1475-679X.12123}14}15@article{hoberg2016,16  author  = {Hoberg, Gerard and Phillips, Gordon},17  title   = {Text-Based Network Industries and Endogenous Product Differentiation},18  journal = {Journal of Political Economy},19  year    = {2016}, volume = {124}, number = {5}, pages = {1423--1465},20  doi     = {10.1086/688176}21}22@article{hobergmaksimovic2015,23  author  = {Hoberg, Gerard and Maksimovic, Vojislav},24  title   = {Redefining Financial Constraints: A Text-Based Analysis},25  journal = {Review of Financial Studies},26  year    = {2015}, volume = {28}, number = {5}, pages = {1312--1352},27  doi     = {10.1093/rfs/hhu089}28}29@article{gentzkow2019,30  author  = {Gentzkow, Matthew and Kelly, Bryan and Taddy, Matt},31  title   = {Text as Data},32  journal = {Journal of Economic Literature},33  year    = {2019}, volume = {57}, number = {3}, pages = {535--574},34  doi     = {10.1257/jel.20181020}35}36@article{hassan2019,37  author  = {Hassan, Tarek A. and Hollander, Stephan and van Lent, Laurence and Tahoun, Ahmed},38  title   = {Firm-Level Political Risk: Measurement and Effects},39  journal = {Quarterly Journal of Economics},40  year    = {2019}, volume = {134}, number = {4}, pages = {2135--2202},41  doi     = {10.1093/qje/qjz021}42}43@article{cohen2020,44  author  = {Cohen, Lauren and Malloy, Christopher and Nguyen, Quoc},45  title   = {Lazy Prices},46  journal = {Journal of Finance},47  year    = {2020}, volume = {75}, number = {3}, pages = {1371--1415},48  doi     = {10.1111/jofi.12885}49}50@article{kelly2021,51  author  = {Kelly, Bryan and Papanikolaou, Dimitris and Seru, Amit and Taddy, Matt},52  title   = {Measuring Technological Innovation over the Long Run},53  journal = {American Economic Review: Insights},54  year    = {2021}, volume = {3}, number = {3}, pages = {303--320},55  doi     = {10.1257/aeri.20190499}56}57@techreport{bloom2021,58  author      = {Bloom, Nicholas and Hassan, Tarek A. and Kalyani, Aakash and Lerner, Josh and Tahoun, Ahmed},59  title       = {The Diffusion of Disruptive Technologies},60  institution = {National Bureau of Economic Research},61  type        = {NBER Working Paper},62  number      = {28999},63  year        = {2021},64  doi         = {10.3386/w28999}65}66@article{dyer2017,67  author  = {Dyer, Travis and Lang, Mark and Stice-Lawrence, Lorien},68  title   = {The Evolution of 10-{K} Textual Disclosure: Evidence from {L}atent {D}irichlet {A}llocation},69  journal = {Journal of Accounting and Economics},70  year    = {2017}, volume = {64}, number = {2--3}, pages = {221--245},71  doi     = {10.1016/j.jacceco.2017.07.002}72}73@article{li2021,74  author  = {Li, Kai and Mai, Feng and Shen, Rui and Yan, Xinyan},75  title   = {Measuring Corporate Culture Using Machine Learning},76  journal = {Review of Financial Studies},77  year    = {2021}, volume = {34}, number = {7}, pages = {3265--3315},78  doi     = {10.1093/rfs/hhaa079}79}80@article{grimmer2013,81  author  = {Grimmer, Justin and Stewart, Brandon M.},82  title   = {Text as Data: The Promise and Pitfalls of Automatic Content Analysis Methods for Political Texts},83  journal = {Political Analysis},84  year    = {2013}, volume = {21}, number = {3}, pages = {267--297},85  doi     = {10.1093/pan/mps028}86}87@article{fellegi1969,88  author  = {Fellegi, Ivan P. and Sunter, Alan B.},89  title   = {A Theory for Record Linkage},90  journal = {Journal of the American Statistical Association},91  year    = {1969}, volume = {64}, number = {328}, pages = {1183--1210},92  doi     = {10.1080/01621459.1969.10501049}93}94@book{christen2012,95  author    = {Christen, Peter},96  title     = {Data Matching: Concepts and Techniques for Record Linkage, Entity Resolution, and Duplicate Detection},97  publisher = {Springer},98  address   = {Berlin},99  year      = {2012},100  doi       = {10.1007/978-3-642-31164-2}101}102@inproceedings{reimers2019,103  author    = {Reimers, Nils and Gurevych, Iryna},104  title     = {Sentence-{BERT}: Sentence Embeddings using {S}iamese {BERT}-Networks},105  booktitle = {Proceedings of the 2019 Conference on Empirical Methods in Natural Language Processing (EMNLP-IJCNLP)},106  year      = {2019}, pages = {3982--3992},107  doi       = {10.18653/v1/D19-1410}108}109@inproceedings{raasveldt2019,110  author    = {Raasveldt, Mark and M{\"u}hleisen, Hannes},111  title     = {{DuckDB}: An Embeddable Analytical Database},112  booktitle = {Proceedings of the 2019 International Conference on Management of Data (SIGMOD)},113  year      = {2019}, pages = {1981--1984},114  doi       = {10.1145/3299869.3320212}115}116@misc{secfairaccess,117  author       = {{U.S. Securities and Exchange Commission}},118  title        = {Accessing {EDGAR} Data: Fair Access Policy},119  howpublished = {\url{https://www.sec.gov/os/accessing-edgar-data}},120  year         = {2024},121  note         = {Accessed October 2026}122}123@misc{ftserussell2026,124  author       = {{FTSE Russell}},125  title        = {Russell {US} Equity Indexes: Construction and Methodology},126  howpublished = {\url{https://www.lseg.com/en/ftse-russell/indices/russell-us}},127  year         = {2026},128  note         = {Accessed October 2026}129}130@techreport{spid2026,131  author      = {Tandjambianda, Djerrycharli and Boucher, Simon-Pierre and Kammoun, Manel},132  title       = {{SPID} --- {SEC} Project Intelligence Database: A Methodological Report on the {S\&P}~500 Release},133  institution = {Université du Québec en Outaouais, Département des sciences administratives},134  type        = {Internal methodological report},135  year        = {2026},136  note        = {Revision df7905d; October 28, 2026}137}138
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