Atlas175 dimensions
Dimension atlas
All 175 dimensions175 proxy dimensions
D0001market-based earnings responsemarket-based earnings response measures the extent to which expressions focus on earnings-related information as reflected in market valuation, analyst expectation gaps, forecast revisions, and stock-price reactions around earnings events. It encompasses both accounting-based expectation comparisons and direct market return responses tied to earnings disclosures.
D0002audit problem severityaudit problem severity measures the extent to which an expression centers on auditing and, more specifically, on adverse audit events, deficiencies, and detected failures. It encompasses expressions ranging from little or no clear audit-problem content to routine audit references and then to explicit audit breakdowns tied to misstatements, restatements, or formal findings.
D0003operational concentrationoperational concentration measures how narrowly a firm's activity is concentrated within limited geographic areas, business segments, customer bases, or related operating domains. It encompasses expressions ranging from weak or nonspecific references to firms and operations to clear descriptions of exclusive, localized, or highly concentrated activity.
D0004task performancetask performance measures the effectiveness of carrying out evaluative or problem-solving activity, including accuracy, successful completion, rigor, and speed. It captures how well an expression reflects competent execution of a task or assessment process.
D0005post-event timingpost-event timing measures whether an expression places an observation or period after a named implementation, enactment, investigation, treatment, or other reference event. It encompasses simple post-event placement as well as explicit dating of the observation in a subsequent period or era.
D0006performance-based compensationperformance-based compensation measures the extent to which expressions describe pay, bonuses, rewards, or payouts as contingent on results, targets, contributions, or other evaluated performance outcomes. It encompasses both general references to compensation tied to performance and more explicit formulaic bonus arrangements.
D0007asset-normalized operating returnsasset-normalized operating returns measures the extent to which expressions describe earnings, cash flow, or related return quantities scaled by assets or an asset base. It encompasses financial return expressions ranging from broad or mixed earnings and cash-flow formulations to more explicit operating return measures normalized by total assets.
D0008disclosure specificitydisclosure specificity measures how explicitly and concretely an expression presents disclosed information. It encompasses the presence of formal disclosure material, the organization of reported information into disclosure documents, and the provision of detailed or voluntary particulars about what is being disclosed.
D0009performance improvementperformance improvement measures the extent to which an expression indicates gains, increases, or improved results in organizational or financial outcomes. It encompasses general references to performance metrics as well as clearer statements of value growth, efficiency gains, earnings improvement, and sales expansion.
D0010executive leadership transitionexecutive leadership transition measures the presence and salience of chief executive succession, replacement, appointment, continuity, and related leadership-change circumstances in an expression. It encompasses references to departures, incoming or succeeding leaders, turnover events, and whether leadership remains stable or changes hands.
D0011analyst signalinganalyst signaling measures the presence and strength of analyst-mediated market cues in an expression. It encompasses analyst coverage, analyst affiliation and forecasting context, and explicit recommendation signals about a stock.
D0012tax haven usetax haven use measures the extent to which expressions indicate use of offshore or tax-sheltering arrangements, affiliations, or operations tied to tax haven jurisdictions. It encompasses both specific signs of tax shelter activity and broader operational presence through subsidiaries, ties, or material activity in such jurisdictions.
D0013financial reporting manipulationfinancial reporting manipulation measures the extent to which expressions describe deliberate shaping of financial results or appearances through accounting choices, timing, recognition, or operational actions. It encompasses both flexible or discretionary reporting practices and more assertive efforts to boost, distort, or strategically present financial performance.
D0014tax payment burdentax payment burden measures the extent to which an expression focuses on taxes as a realized financial outflow or burden relative to income, assets, or reported results. It encompasses general tax-related references at the weaker end and more explicit quantification of effective tax rates, cash taxes paid, and tax burden at the stronger end.
D0015board independenceboard independence measures the extent to which a board's composition and oversight arrangements are structured around independent rather than affiliated members. It encompasses formal governance features, board relationships, and the presence or proportion of independent versus tied directors.
D0016organizational setback severityorganizational setback severity measures the extent to which an expression describes harmful disruptions, losses, or deteriorations affecting an organization’s operations, performance, relationships, or outlook. It encompasses both general signs of decline and more acute damaging events that impair functioning.
D0017labor intensitylabor intensity measures the extent to which an expression centers on labor as a salient organizational input, resource, or relation. It encompasses references to employment presence, workforce change, employee-based input levels, and labor-related arrangements such as wages, contract personnel, and union representation.
D0018organizational process formalizationorganizational process formalization measures the extent to which expressions describe explicit, structured, and implemented organizational procedures, controls, and system designs. It encompasses movement from isolated references to review or policy activity toward deliberate redesign, codification, and formal operational control.
D0019corporate responsibility practicecorporate responsibility practice measures the extent to which expressions indicate a firm's emphasis on, use of, or formal integration of ethical, social, and environmental responsibility practices. It encompasses general ethical signaling, the incorporation of responsibility metrics into organizational systems, and broad commitment to social and environmental initiatives.
D0020decision makingdecision making measures the extent to which an expression centers on choosing among options, making judgments, and committing to a selected course of action. It encompasses simple mentions of choosing as well as more explicit emphasis on evaluating alternatives, decision quality, and optimal selection.
D0021audit fee extentaudit fee extent measures the presence and magnitude of payment for audit work. It encompasses expressions about audit engagements in general as well as expressions that specifically indicate substantial or total audit fees paid.
D0022relational framingrelational framing measures the extent to which an expression presents its content through explicit associations, linkages, or comparative relations between variables or outcomes. It encompasses whether the expression foregrounds a stated relationship, correlation, or patterned connection rather than describing a standalone event or result.
D0023experimental procedural framingexperimental procedural framing measures the extent to which an expression is organized around formal study setup, assigned conditions, control or treatment grouping, instructions, and procedural administration. It encompasses references to how participants or agents are assigned, guided, compared, or managed within a structured evaluative procedure.
D0024institutional ownershipinstitutional ownership measures the extent to which a firm's shares are held by institutional investors and related large investment holders. It encompasses references to institutional shareholding, ownership concentration, and the presence of institutions in the shareholder base.
D0025data handling specificitydata handling specificity measures how much an expression emphasizes the sourcing, collection, processing, or operational specification of quantitative information. It encompasses a shift from substantive financial content stated without methodological detail to explicit description of data sources, hand collection, and processing steps.
D0026accrual discretionaccrual discretion measures the extent to which expressions focus on accruals as residual, discretionary, or quality-related accounting components rather than mentioning broader firm or reporting context. It encompasses references to accrual-based classification, distributional placement, and explicit identification of discretionary accruals.
D0027goodwill impairment activitygoodwill impairment activity measures the extent to which an expression concerns the recognition, reporting, discussion, or operational handling of goodwill impairment and related write-offs or charges. It encompasses both narrower references to impairment-related disclosures and broader references to impairment occurrence, frequency, magnitude, and allocation practices tied to goodwill.
D0028municipal fiscal administrationmunicipal fiscal administration measures the extent to which an expression centers on local government administrative and public finance matters, including municipal entities, residents, revenues, expenditures, salaries, and fiscal oversight. It encompasses both general civic-administrative references and more explicit budgetary or monitoring content.
D0029market return responsemarket return response measures the extent to which an expression focuses on stock-price return reactions and return-based market valuation outcomes, especially event-linked and cumulative return responses. It encompasses general references to returns and price adjustment as well as more explicit abnormal and cumulative return reactions around announcements or other focal events.
D0030firm valuation focusfirm valuation focus measures the extent to which an expression centers on estimating, judging, or describing a firm's economic value, especially through market value, book value, earnings multiples, and expected future cash flows. It encompasses both basic valuation references and more explicit forward-looking assessments of fair or market value.
D0031supplier dependencesupplier dependence measures the extent to which an expression centers on reliance on, involvement with, or exposure to suppliers and external sourcing relationships. It encompasses both general supplier-related operational references and stronger dependence on suppliers for inputs, capabilities, or supply chain functioning.
D0032readability difficultyreadability difficulty measures how hard an expression is to read and understand. It encompasses features such as clarity, sentence and vocabulary complexity, accessibility, and the degree of effort needed for comprehension.
D0033loan credit riskloan credit risk measures the extent to which an expression concerns borrowing arrangements together with indicators of repayment vulnerability, creditworthiness, delinquency, default, or loan losses. It encompasses both general loan-related financial reporting and more explicit signs of borrower or portfolio risk.
D0034media attentionmedia attention measures the extent to which an expression reflects public-facing news, press, or media coverage surrounding a firm or related industry activity. It encompasses references to press content, release volume, and especially the amount and visibility of reported coverage.
D0035project funding attainmentproject funding attainment measures the extent to which an expression indicates that a project attracts backers, pledges, or financial support and reaches a funded or viable status. It encompasses both intermediate signs of support and clear indications of successful campaign funding.
D0036cost structuringcost structuring measures the extent to which an expression is organized around costs as an analytic object, including cost allocation, costing stages, per-unit and fixed costs, overhead, and overall cost structure. It encompasses both general references to cost-related mechanisms and more explicit specification of cost components and relationships.
D0037negotiation processnegotiation process measures the extent to which an expression centers on active bargaining, offer exchange, concession making, and related negotiation details. It encompasses both general references to negotiated outcomes and more explicit focus on the unfolding interaction between parties.
D0038risk saliencerisk salience measures the extent to which an expression foregrounds risk, uncertainty, vulnerability, or the need to account for possible adverse outcomes. It encompasses both direct descriptions of risky conditions and broader orientations that frame decisions or reporting around risk.
D0039forecast evaluationforecast evaluation measures the extent to which an expression focuses on assessing forecasts through their accuracy, error, bias, precision, timing, or issuance patterns. It encompasses both general mention of forecasts and more explicit quantification of forecast performance.
D0040executive pay extentexecutive pay extent measures how strongly an expression concerns the amount, structure, or valuation of top-executive remuneration. It encompasses broad references to executive pay components, benefits, pay ratios, and related sensitivity of compensation outcomes.
D0041legal institutional strengthlegal institutional strength measures the extent to which expressions describe a setting as governed by formal legal institutions, enforceable rights, and consistent rule-based protection in transactions. It encompasses references to institutional formality, enforcement capacity, rule of law, and legal protection.
D0042change magnitudechange magnitude measures the extent or size of revision, movement, or divergence described in an expression. It encompasses whether something is largely stable or only weakly altered, noticeably updated, or substantially changed in amount, ranking, weighting, or evaluation.
D0043reporting conservatismreporting conservatism measures the extent to which expressions describe cautious financial reporting, especially the earlier recognition of losses or bad news than gains or good news. It encompasses general references to conservative reporting practices as well as stronger descriptions of conditional and explicitly measured conservatism.
D0044patenting activitypatenting activity measures the extent to which an expression concerns the creation, filing, granting, citation, and evaluative tracking of patents and related intellectual property output. It encompasses both procedural references to patenting and stronger emphasis on patent volume, impact, and innovation value.
D0045government contractinggovernment contracting measures the extent to which an expression concerns public-sector contracting, procurement, and contract-based revenue. It encompasses references to contract award and disclosure conditions as well as stronger emphasis on government, federal, and agency-linked contracting activity.
D0046regulatory review scrutinyregulatory review scrutiny measures the extent to which an expression reflects formal oversight, review correspondence, and compliance-related inquiry from a regulator. It encompasses references ranging from general inspection or access statements to amendments, violation notices, and detailed comment-letter review activity.
D0047professional expertiseprofessional expertise measures the extent to which an expression indicates formal training, professional background, recognized qualifications, or domain-specific knowledge. It encompasses references to specialist status, technical competence, and professional experience that signal developed expertise rather than general involvement.
D0048regulatory oversightregulatory oversight measures the extent to which an expression invokes formal external rules, monitoring, inspection, and compliance requirements imposed on firms or activities. It encompasses references to being subject to regulation, oversight processes, mandated procedures, audits, disclosures, and regulated status.
D0049financial variabilityfinancial variability measures the extent to which financial outcomes are described as fluctuating, unstable, smoothed, or predictable over time. It encompasses variation in earnings, revenue, profitability, returns, and related value measures across periods.
D0050state legal adoptionstate legal adoption measures whether an expression refers to the presence, enactment, or adoption status of state-level legal or regulatory provisions tied to an organization's location or jurisdiction. It encompasses general references to state-based rules and counts, as well as more specific references to particular doctrines or acts being in force.
D0051trading activitytrading activity measures the presence and extent of market trading behavior referenced in an expression. It encompasses general mentions of stock trading and volume as well as more specific references to insider transactions, selling, purchases, and unusual trading around announcements or disclosures.
D0052sentiment languagesentiment language measures the extent to which an expression is framed in terms of evaluative wording about positivity, negativity, optimism, pessimism, tone, or related verbal signals. It encompasses both direct sentiment characterization and counts or proportions of words used to indicate such tone.
D0053internal control weakness severityinternal control weakness severity measures the presence and seriousness of reported internal control problems, including deficiencies, violations, and material weaknesses. It encompasses expressions ranging from little or no clear indication of such problems to explicit classification of severe control failures.
D0054argument supportargument support measures the extent to which an expression presents a claim, recommendation, or conclusion as backed by reasons, facts, justification, or other supporting argumentation. It encompasses both weakly supported or unconvincing reasoning and more explicit, logically grounded support.
D0055fair value recognitionfair value recognition measures the extent to which expressions describe assets or liabilities in terms of fair value measurement, valuation adjustments, and formal recognition or disclosure of value changes. It encompasses both general valuation treatment and explicit recognition of realized or unrealized fair value changes in reported results.
D0056earnings adjustment framingearnings adjustment framing measures the extent to which an expression presents earnings through formal accounting definitions and especially through adjusted or alternative earnings figures. It encompasses references to standard earnings measures, scaling conventions, and the explicit reconciliation or construction of earnings figures by adding back, excluding, or otherwise adjusting components.
D0057supervisory evaluation focussupervisory evaluation focus measures the extent to which an expression centers on a supervisor assessing, comparing, guiding, or otherwise evaluating a subordinate's work, performance, or development. It encompasses formal ratings, judgments of ability, observations of work output, and developmental attention within a supervisor-subordinate relationship.
D0058credit rating statuscredit rating status measures the presence and specificity of expressions about a firm's credit rating, including references to rating agencies, default-related credit assessment, and explicit placement on named or numeric rating grades. It encompasses both general discussion of credit evaluation and clearly coded or categorized rating standing.
D0059interpersonal trustinterpersonal trust measures the extent to which expressions convey confidence in another person or party's honesty, integrity, judgment, and good-faith intentions. It encompasses perceived trustworthiness, reliance on others' judgment, and expectations of unbiased or honest conduct.
D0060reporting transparencyreporting transparency measures the degree to which expressions describe information disclosure and reporting as clear, transparent, or opaque. It encompasses both general references to transparent reporting practices and stronger references to opaque financial reporting and information environments.
D0061pension obligation saliencepension obligation salience measures how strongly an expression focuses on pension-related liabilities, benefits, costs, and reporting details. It encompasses references ranging from little or no pension-specific content to highly explicit discussion of projected pension obligations and recognized pension expense.
D0062auditor task performanceauditor task performance measures the extent to which expressions center on an auditor's active performance of evaluative, judgmental, and control-related duties. It encompasses references ranging from general auditor presence or reporting context to explicit motivated, effortful, and specific task performance.
D0063punitive enforcement severitypunitive enforcement severity measures the extent to which an expression describes formal punitive response through enforcement, penalties, sanctions, fines, or other imposed consequences. It encompasses both the presence of enforcement consequences and the magnitude or monetary weight of those consequences.
D0064peer comparison framingpeer comparison framing measures the extent to which an expression is organized around comparing a focal firm to peer firms or peer groups. It encompasses simple mention of relative standing, explicit ranking against peers, and detailed specification of peer-group selection, comparability, and peer-based adjustment.
D0065logarithmic formulationlogarithmic formulation measures the extent to which an expression is framed in formal logarithmic or transformed quantitative notation rather than in ordinary descriptive wording. It encompasses explicit references to logarithms, log transformations, and closely related mathematical reformulations of quantities and ratios.
D0066net benefit orientationnet benefit orientation measures the extent to which an expression frames outcomes in terms of value created relative to costs, risks, or resource demands. It encompasses simple references to value, access, or project gains as well as explicit emphasis on overall economic or societal benefit and efficiency improvement.
D0067safety compliance problemssafety compliance problems measures the presence and severity of documented inspection findings, regulatory violations, and injury-related safety problems in an organization. It encompasses both general quality-control deficiencies and more specific evidence of workplace safety incidents, sanctions, non-compliance, and injury burden.
D0068anomalous deviationanomalous deviation measures the extent to which an expression describes something as unusual, abnormal, or meaningfully departed from an expected, typical, or historical pattern. It encompasses explicit references to abnormality, residual or excess variation, and departures from baseline levels or norms.
D0069racial-ethnic diversityracial-ethnic diversity measures the presence, representation, or institutional emphasis on racial and ethnic diversity within an organization or related setting. It encompasses both general diversity governance or signaling and concrete representation of racially and ethnically varied groups in staff, management, or other collective bodies.
D0070stock option compensationstock option compensation measures the extent to which an expression centers on stock options and closely related equity-based award features, including grants, vesting conditions, valuation, disclosure, and associated accounting or governance events. It encompasses both general mention of option-based pay and more detailed treatment of how such awards are structured, timed, or reported.
D0071managerial effectivenessmanagerial effectiveness measures the extent to which expressions concern a manager's capacity to direct, perform, and align action in ways that support organizational functioning. It encompasses general references to management activity, explicit assessment of managerial efficiency, and stronger emphasis on managerial ability, effort, and goal-aligned conduct.
D0072geographic distancegeographic distance measures the extent to which an expression emphasizes physical location, spatial separation, or proximity between places, offices, or headquarters. It encompasses both general references to where entities are situated and more explicit statements of measurable distance or remoteness.
D0073firm sizefirm size measures the scale of a firm as reflected in indicators such as assets, employee count, industry standing, and other magnitude-based markers tied to organizational scale. It encompasses expressions describing anything from generic magnitude references to clearly large, upper-distribution firms.
D0074litigation exposurelitigation exposure measures the extent to which an expression indicates legal challenge, lawsuit involvement, or vulnerability to being sued. It encompasses both general references to liability estimation that do not clearly indicate active legal conflict and stronger indications of alleged misconduct, shareholder claims, and ongoing or filed lawsuits.
D0075foreign business activityforeign business activity measures the extent to which an expression concerns business activity, income, operations, or financial arrangements tied to non-domestic jurisdictions. It encompasses references ranging from isolated foreign-related reporting or tax requirements to substantial foreign operations, subsidiaries, and income exposure.
D0076client dependenceclient dependence measures the extent to which a firm’s activity, assets, time, revenue, or ongoing relationship is concentrated in particular clients. It encompasses both general client concentration and stronger forms in which specific clients account for a substantial share of the firm’s resources or value.
D0077response timingresponse timing measures how quickly or slowly information is recognized, reflected, updated, or formally acted on after a relevant event or signal. It encompasses both rapid incorporation of information and longer procedural or reporting delays.
D0078assurance scrutinyassurance scrutiny measures the extent of evaluative checking, verification, and evidence-based review applied to judgments, projections, and formal assertions. It encompasses both general assessment of management claims and more intensive substantive verification aimed at detecting material error or misstatement.
D0079expectancy judgmentexpectancy judgment measures the extent to which an expression centers on estimating, anticipating, or assigning likelihood to future outcomes, actions, or values. It encompasses both general forward-looking estimation and explicit probability-based judgments about what will happen.
D0080research methodology focusresearch methodology focus measures the extent to which an expression centers on research production, evaluation, and methodological features. It encompasses discussion of publications and scholarly fields as well as more specific attention to study design, data, analyses, and reported results.
D0081information relevanceinformation relevance measures the extent to which an expression centers on information as meaningful, useful, or consequential for evaluation, judgment, or understanding. It encompasses both the presence of information-focused content and stronger emphasis on that information being pertinent, revealing, or insight-bearing.
D0082creative outputcreative output measures the extent to which an expression concerns the production, use, or evaluation of creativity, including time devoted to creative activity, creative thinking, and the originality or quality of ideas produced.
D0083political alignmentpolitical alignment measures the extent to which an expression centers on party affiliation, political ties, electoral activity, or connection to governmental actors and institutions. It encompasses both general references to political or governance-related structures and more explicit partisan or candidate-linked positioning.
D0084consumer market activityconsumer market activity measures the extent to which an expression concerns buying, selling, shopping, promotion, and customer-facing commercial behavior. It encompasses general commercial spending at the low end, category-specific sales or consumption references in the middle, and concrete customer shopping, store visits, and point-of-sale promotion at the high end.
D0085guidance issuanceguidance issuance measures whether expressions describe the provision, reporting, or formal release of forward-looking guidance by a firm or its management. It encompasses vague or mixed references to announcements at the low end, explicit mention of guidance metrics in the middle, and clear statements that guidance was issued or provided at the high end.
D0086goal-directed motivationgoal-directed motivation measures the extent to which an expression conveys energized commitment to pursuing goals, exerting effort, and improving performance or ability. It encompasses general willingness to work toward tasks as well as more explicit determination, persistence, and self-driven striving toward chosen aims.
D0087covenant specificitycovenant specificity measures how explicitly an expression focuses on covenant-based provisions, counts, monitoring, and compliance features within financing agreements. It encompasses movement from little or no covenant content to detailed description of covenant types, quantities, and enforcement-related conditions.
D0088investor interactioninvestor interaction measures the extent to which expressions center on attracting, informing, monitoring, or reacting to investors and investor-facing market activity. It encompasses both organizational interaction with investors and investor attention or response to market information.
D0089similaritysimilarity measures the extent to which expressions describe overlap, matching, shared features, or likeness between entities, attributes, or representations. It encompasses broad references to overlap as well as clearer claims of sameness, comparability, and exact or near-exact matching.
D0090subsidiary integrationsubsidiary integration measures the extent to which an expression concerns a subsidiary's incorporation into a parent company's structure, ownership, oversight, and asset or incentive arrangements. It encompasses references ranging from little or no subsidiary-related content to clear descriptions of parent-subsidiary ownership and control relationships.
D0091fraud saliencefraud salience measures how centrally fraud, corruption, or fraud-related concerns are foregrounded in an expression. It encompasses both direct allegations or incidents and more elaborated attention to identifying, documenting, classifying, or estimating fraud-related issues.
D0092profitabilityprofitability measures the extent to which expressions concern profit generation, earnings performance, and returns relative to a capital or asset base. It encompasses references to recorded profit, operating returns, income-based performance, and longer-horizon profitability outcomes.
D0093organizational departureorganizational departure measures whether an expression concerns leaving, terminating, or exiting an organizational affiliation or professional role. It encompasses separation from a firm, office, organization, or sector, including both relationship termination and employee turnover.
D0094expectation discrepancyexpectation discrepancy measures the extent to which an expression describes a mismatch between observed, predicted, target, or benchmarked values. It encompasses gaps, deviations, divergences, and discrepancies between actual outcomes and expected or comparison standards.
D0095decision autonomydecision autonomy measures how much independent authority and discretion an expression assigns to a person or lower-level role in making decisions, approving actions, or determining how work is carried out. It encompasses both control over specific allocations or approvals and broader freedom to decide without needing superior sign-off.
D0096allocation fairnessallocation fairness measures perceived fairness, justice, or legitimacy in how outcomes, resources, profits, losses, or decisions are assigned or distributed. It encompasses both judgments about the fairness of the process and judgments about whether the resulting allocation is equitable or unfair.
D0097judgment biasjudgment bias measures the extent to which expressions describe evaluations, estimates, or decisions as being slanted away from neutrality or best judgment. It encompasses both general references to returns or risk framing and more explicit claims that personal, motivational, optimistic, or pessimistic bias is affecting judgment.
D0098female gender saliencefemale gender salience measures the extent to which an expression centers female identity, women, or female representation as its defining content. It encompasses both direct self- or demographic identification as female and references to women’s presence in roles, leadership, or formal representation contexts.
D0099private information qualityprivate information quality measures the extent to which expressions describe the availability, precision, and usefulness of information for guiding judgments, monitoring, or decisions. It encompasses whether information is accessible, informative, and relatively free from noise or asymmetry.
D0100performance evaluationperformance evaluation measures the extent to which an expression concerns assessing, measuring, reviewing, or comparatively reporting individual or organizational performance. It encompasses formal evaluation processes, performance metrics, rankings, reports, and assessment over time.
D0101equity financing activityequity financing activity measures the extent to which an expression concerns a firm's raising of capital through equity, including issuance, offerings, market access, and related financing actions. It encompasses both general references to financing structure and more explicit statements of equity issuance or capital raising.
D0102market competitionmarket competition measures the extent to which expressions describe rivalry among firms within a market, including shared market presence, competitors, and competitive pressure. It encompasses both concrete rival overlap and broader descriptions of intense, crowded, or low-concentration market environments.
D0103forecast disagreementforecast disagreement measures the extent to which expectations about future earnings diverge rather than converge on a shared view. It encompasses variation in estimates, opinions, and forecasts that reflects weaker consensus and greater conflict in expectations.
D0104earnings surprise magnitudeearnings surprise magnitude measures the extent to which reported earnings or related guidance depart from expectations or forecasts. It encompasses whether expressions simply reference meeting expectations, quantify an unexpected deviation, or emphasize a large positive surprise scaled to benchmarks such as forecasts or stock price.
D0105organizational failure statusorganizational failure status measures whether an expression indicates no clear failure information, signs of financial distress and threatened viability, or formal business failure such as bankruptcy, insolvency, dissolution, or liquidation. It encompasses both warning indicators of collapse and explicit legal or terminal failure events.
D0106IFRS adoption statusIFRS adoption status measures whether an expression refers to the adoption, transition, classification, or implementation of IFRS within a firm, jurisdiction, or country. It encompasses both general references to IFRS transition and more explicit identification of mandatory, voluntary, partial, or adopter status.
D0107organizational classification statusorganizational classification status measures whether an expression assigns an entity or firm to a formal organizational, reporting, audit, ownership, or legal-status category. It encompasses explicit statements of being subject to a regime, currently reporting, or being classified or categorized by filing, incorporation, ownership, or disclosure status.
D0108analyst questioninganalyst questioning measures the extent to which an expression centers on analyst participation in question-and-answer exchange during a conference call. It encompasses whether analysts ask questions, how actively they participate, and how much the interaction is organized around questioning and turn-taking.
D0109organizational ageorganizational age measures how old or newly established an organization or organizational arrangement is, including years since founding, listing, appearance in records, or comparable indicators of maturity. It encompasses both general age references and explicit descriptions of youth, newness, or lifecycle maturity.
D0110cultural contextcultural context measures the extent to which an expression invokes broad cultural, historical, or societal background as an explanatory frame. It encompasses references to inherited background, social classification, regional or historical context, and shared norms or values that shape behavior and priorities.
D0111cash flow focuscash flow focus measures the extent to which an expression centers on cash flow as the key quantity of interest, especially cash generated, changed, or measured in business operations. It encompasses general references to firm cash flow as well as more specific emphasis on operating cash flow and liquidity from core activities.
D0112organizational growthorganizational growth measures the extent to which an expression describes increases in a firm's financial or operating performance over time. It encompasses year-over-year change, growth rates, and classification of firms by sustained or elevated growth in earnings, inventory, sales, or revenue.
D0113emissions extentemissions extent measures the presence and magnitude of emissions-related content in an expression. It encompasses references to emissions generally, including reduction and abatement activity as well as quantified greenhouse gas or carbon emission amounts.
D0114digital interactiondigital interaction measures the extent to which an expression reflects active interaction with digital information sources, interfaces, or content. It encompasses behaviors such as returning, clicking, viewing, retrieving, switching displays, and exploring pages or app content.
D0115financial restatement occurrencefinancial restatement occurrence measures whether expressions indicate the presence, disclosure, or coding of financial statement restatements. It encompasses both explicit reports that a firm restated prior financial statements and indicator-style expressions that mark restatement events or their prevalence.
D0116regulatory compliance exposureregulatory compliance exposure measures how strongly an expression is centered on formal compliance requirements, implementation periods, and related oversight or reporting obligations. It encompasses references ranging from little or no compliance-focused content to explicit discussion of mandated audits, control assessment, and compliance-era effects.
D0117social connectednesssocial connectedness measures the extent and structural breadth of an expression's interpersonal or interorganizational ties, connections, and network embeddedness. It encompasses direct social links, shared affiliations, and more extensive patterns of network reach, interlock, and centrality.
D0118research spending intensityresearch spending intensity measures the extent to which an expression reflects the presence, amount, or ratio-based prominence of research and development spending. It encompasses references to research and development expenses, spending, and their normalization against assets or sales.
D0119team cohesionteam cohesion measures the extent to which expressions reflect coordinated, group-oriented functioning marked by shared identity, mutual support, participation, and collective alignment. It encompasses both basic emphasis on the team as a unit and stronger expressions of unity, shared purpose, and supportive interpersonal connection within the group.
D0120applied financial knowledgeapplied financial knowledge measures the ability or confidence to recall, identify, reason about, and correctly solve finance-related facts, concepts, and quantitative problems. It encompasses both perceived capability and demonstrated understanding in practical financial and accounting content.
D0121executive self-focusexecutive self-focus measures the extent to which expressions center on executives' personal agency, self-reference, self-interest, and active management of outward conduct. It encompasses direct self-referential language, personal exertion and sensitivity to personal outcomes, and deliberate adjustment of public behavior to meet expectations.
D0122status recognitionstatus recognition measures the extent to which an expression signals externally recognized standing, prestige, or elite position. It encompasses references to prominent affiliations, leading market position, and formal inclusion in respected rankings or reputational lists.
D0123task complexitytask complexity measures how much an expression conveys demanding, intricate, or multifaceted work, problems, or systems. It encompasses the extent to which activity requires specialized handling, coordination across elements, or processing of complex information.
D0124fiscal year timingfiscal year timing measures whether an expression refers to the timing, placement, or dating of a fiscal year or fiscal year-end. It encompasses general mention of fiscal-year periods as well as more specific reference to when a fiscal year starts, ends, or falls relative to calendar dates or other dated events.
D0125hiring activityhiring activity measures the extent to which an expression concerns recruiting, job postings, candidate requirements, and the filling of positions. It encompasses references to organizations seeking, specifying, or documenting new hires and related staffing demand.
D0126financial constraintfinancial constraint measures the extent to which an expression indicates limited financial or resource capacity that restricts action, coverage, capital adequacy, or access to financing. It encompasses both general statements of being constrained and more explicit descriptions of financial and financing barriers.
D0127deliberative attentiondeliberative attention measures the extent to which an expression reflects sustained, effortful focus on interpreting, reviewing, or analyzing information. It encompasses both the allocation of time and attention to relevant material and the depth of active thinking brought to that material.
D0128market responsemarket response measures the extent to which expressions describe investor or market reactions to new information, including valuation adjustments, trading reactions, and return-based responses. It encompasses whether information is taken up by the market and how clearly that response is expressed.
D0129temporal persistencetemporal persistence measures the extent to which an expression emphasizes continuity, carryover, or patterned behavior across time rather than static description of a business category or one-off classification. It encompasses repeated performance, durability across periods, and explicit attention to time-bounded continuation or serial dependence.
D0130causal attributioncausal attribution measures how expressions assign responsibility or explanation for outcomes, errors, failures, or performance differences. It encompasses whether causes are framed in general explanatory terms, linked to a specific actor, or located outside the actor's control.
D0131batting outcomesbatting outcomes measures the extent to which an expression centers on baseball batting events and their immediate results. It encompasses references to plate appearances, at-bats, reaching base, home runs, and related batting-result summaries.
D0132indicator codingindicator coding measures the extent to which an expression is framed as a binary condition or flag, typically specifying when a value is set to one versus zero. It encompasses explicit conditional membership, threshold-based flags, and audit-status indicators expressed in coded form.
D0133recognition exchangerecognition exchange measures the presence and salience of acknowledgment, thanks, appreciation, or gratitude directed toward a person’s contributions or role. It encompasses both impersonal or procedural mentions of acknowledgment and more explicit interpersonal expressions of being recognized or thanked.
D0134proxy advisory orientationproxy advisory orientation measures the extent to which an expression centers on proxy-advisory voting guidance, recommendations, and the interpretation of compensation-related disclosures for shareholder decision-making. It encompasses both general reference to proxy statements and compensation proposals and stronger emphasis on advisors as information intermediaries shaping voting recommendations.
D0135uncertaintyuncertainty measures the extent to which an expression foregrounds indeterminacy, unpredictability, or unresolved future outcomes. It encompasses both direct references to uncertain conditions and broader descriptions of environments, language, or information as indeterminate or uncertainty-laden.
D0136corporate acquisition activitycorporate acquisition activity measures the extent to which an expression concerns mergers, acquisitions, takeovers, and related organizational combination events. It encompasses references to whether such events occurred, who was acquired or acted as acquirer, and related post-acquisition consequences or announcements.
D0137audit partner responsibilityaudit partner responsibility measures the extent to which an expression centers on the role, actions, responsibility, or accountability of the partner responsible for an audit engagement. It encompasses references ranging from general audit-engagement language to explicit partner oversight, review, judgment, and signing responsibility.
D0138asset intangibilityasset intangibility measures the extent to which an expression emphasizes intangible assets within overall asset value or asset composition. It encompasses references to asset bases in general as well as stronger emphasis on intangible assets as a substantial or defining share of total assets.
D0139cryptocurrency and blockchain conceptscryptocurrency and blockchain concepts measures the extent to which an expression centers on cryptocurrency and blockchain-related concepts. It encompasses references to digital coins, transactions, mining, wallets, smart contracts, tokenized assets, and related valuation or record-keeping concepts.
D0140healthcare financial transparencyhealthcare financial transparency measures the extent to which expressions concern publicly disclosed healthcare charges, payer mix, coverage, and related financial information within care settings. It encompasses both formal transparency initiatives and more detailed references to hospital revenue sources, insurance coverage, and patient-facing financial disclosure.
D0141work time allocationwork time allocation measures how much an expression focuses on the amount or share of time devoted to work activities and duties. It encompasses references to hours, percentages, workload share, and time dedicated to specific tasks, including both general task work and administrative or communication duties.
D0142agency alignmentagency alignment measures the extent to which an expression reflects purposeful, rule-consistent, and socially or strategically appropriate action by an actor. It encompasses enacted plans, behavior consistent with an expected model or role, and perceived capability to produce desired outcomes.
D0143corporate activity saliencecorporate activity salience measures how strongly an expression centers on a company as an active organizational entity engaged in reporting, operating, investing, or performance-related actions. It encompasses the extent to which company-focused action and business-function language is foregrounded rather than broader regulatory or disclosure context.
D0144cybersecurity incident saliencecybersecurity incident salience measures the extent to which an expression centers on cybersecurity breaches, compromised data, incident severity, disclosure, or related cybersecurity allocation and oversight. It encompasses both general mention of cybersecurity breach-related matters and more explicit emphasis on concrete incident impact, compromised records, and incident reporting.
D0145emotional positivityemotional positivity measures the presence and strength of positively valenced emotional response or affective tone expressed in an expression. It encompasses references to feelings, affective states, satisfaction, pleasantness, and favorable emotional reactions.
D0146threshold specificationthreshold specification measures the extent to which an expression is organized around explicit cutoffs, bounds, minimums, or reference values that determine classification, reporting, or acceptable limits. It encompasses stated lower or upper limits, minimum triggering points, and values defined relative to a mean or threshold.
D0147banking institution focusbanking institution focus measures the extent to which an expression is framed in terms of banks, branches, banking organizations, or banking-system operations. It encompasses references to banking institutions, regulatory standing, capital, monitoring, and failure status, as opposed to more generic sales or income language.
D0148productivity levelproductivity level measures the extent to which an expression is centered on productivity as an attribute of firms, sectors, or aggregates, including references to productive input, efficiency, and quantified productivity distributions. It encompasses both general mentions of productivity and more formalized expressions that specify productivity levels, tails, percentiles, or aggregate and firm-level estimates.
D0149performance-based rewardingperformance-based rewarding measures the extent to which expressions describe rewards, incentives, or valued outcomes as contingent on demonstrated performance, achievement, or evaluative success. It encompasses both general references to performance-linked incentives and more explicit emphasis on rewarding achievement within educational settings.
D0150information absenceinformation absence measures whether expressions indicate that relevant financial or reporting information, activity, or disclosure is missing, unavailable, omitted, or not provided. It encompasses absent estimates, unavailable verifiable information, omitted sections, and non-disclosed or non-occurring reportable content.
D0151quarterly time referencequarterly time reference measures the extent to which an expression is organized around quarter-based timing, reporting periods, and comparisons across adjacent quarters. It encompasses explicit mention of quarters, quarterly reporting, and temporal framing of events or outcomes within a fiscal year.
D0152charitable givingcharitable giving measures the presence and extent of expressions about donations, contributions, and related philanthropic funding. It encompasses both general references to giving activity and more specific references to donation revenue and donor-imposed restrictions.
D0153firm information qualityfirm information quality measures how much an expression centers on the quality, structure, and evaluability of information surrounding a firm, including protected market conditions, information environment features, and explicit judgments or classifications of information or accounting quality. It encompasses both barriers that shape outside information access and direct references to the quality or grouping of firms by information-related characteristics.
D0154revenue reportingrevenue reporting measures the extent to which an expression focuses on revenue, earnings, income, sales inflows, and their formal reporting or recognition. It encompasses both general mention of earnings-related patterns and more explicit description of revenue sources, accounting, and disclosure.
D0155reporting intensityreporting intensity measures the extent and salience of reporting-related activity, reporting behavior, and reporting quality signaled in an expression. It encompasses whether an expression is largely unrelated to reporting, focused on earnings-based reporting content, or explicitly centered on internal reporting activity, reporting channels, or reporting quality.
D0156earnings announcement timingearnings announcement timing measures whether an expression is centered on the occurrence, scheduling, or temporal placement of an earnings announcement. It encompasses references to announcement events, announcement days or dates, and timing relative to surrounding periods or other firms' announcements.
D0157artificial intelligence useartificial intelligence use measures the extent to which expressions describe the presence, use, or operational application of artificial intelligence and machine learning systems. It encompasses both general references to such technology and more concrete descriptions of routine assistance, recommendations, automated creation, or analytic application.
D0158audit independenceaudit independence measures the extent to which expressions emphasize auditing that is structurally separate, objective, and independent in relation to the organization or other functions. It encompasses references ranging from little or no audit-related independence content to explicit internal or external oversight, objectivity, and independent review of financial matters.
D0159asset return emphasisasset return emphasis measures the extent to which an expression centers on returns relative to assets, especially explicit return-on-assets formulations and closely related earnings-return language. It encompasses both direct statements of asset-based return calculation and broader references to return-linked performance associations.
D0160quantitative extentquantitative extent measures how strongly an expression emphasizes amount, count, size, or other explicit numerical magnitude. It encompasses references to totals, counts, ratios, and length-like quantities rather than descriptive or process-focused content without a clear quantified amount.
D0161market performance movementmarket performance movement measures the extent to which an expression describes observable movement in a firm's market-facing performance, especially price, value, return, estimate, or reported loss outcomes. It encompasses both weakly related accounting or benchmark language and more direct statements of market decline, rise, or revision.
D0162regard for othersregard for others measures how much an expression reflects concern for other people's welfare, feelings, and fair treatment, versus indifference or disregard. It encompasses empathy, moral consideration of others, and whether one acknowledges or dismisses the impact of behavior on other people.
D0163disclosure burdendisclosure burden measures the extent to which expressions center on revealing, reporting, or speaking up as a burdensome, consequential, or strategically fraught act. It encompasses perceived difficulty, worry about negative consequences, and emphasis on disclosure-related content rather than neutral factual description.
D0164procedural irregularityprocedural irregularity measures the extent to which an expression points to departures from ordinary process structure, controls, or role separation rather than routine descriptive or measurement language. It encompasses signs of unusual transactions, control conflicts, special adjustments, and other nonstandard procedural events.
D0165capital investment intensitycapital investment intensity measures the extent to which an expression reflects spending on long-term assets, capital projects, or related investment commitments by a firm. It encompasses both general references to capital cost or expenditure and stronger emphasis on sustained or elevated capital spending as an indicator of investment commitment.
D0166organizational pressureorganizational pressure measures the presence of demands, expectations, or influence exerted within organized work or exchange settings. It encompasses both the absence of such interpersonal or institutional pressure and expressions where actors are pushed to meet goals, alter decisions, or conform to imposed expectations.
D0167income reporting focusincome reporting focus measures the extent to which an expression centers on income and earnings reporting, especially taxable, pretax, and related firm-level income descriptions. It encompasses movement from market-friction and allocation language toward explicit accounting-style statements about income.
D0168formal analytic framingformal analytic framing measures the extent to which an expression is cast in abstract, impersonal, and classification-oriented language rather than concrete interpersonal content. It encompasses references to entities, variables, rankings, rules, environments, and other formal descriptors used to define, categorize, or evaluate situations.
D0169debt and leveragedebt and leverage measures the extent to which an expression centers on indebtedness, leverage, interest costs, borrowing obligations, or creditor-relevant accounting concepts. It encompasses references to indebtedness itself as well as reporting language used to describe obligations, borrowing costs, and creditor-relevant metrics.
D0170organizational capabilityorganizational capability measures the extent to which an expression conveys adaptive, knowledge-based, and operational capacity within an organization. It encompasses learning ability, flexibility, coordinated knowledge use, and practical capability for applying information to action.
D0171storm exposurestorm exposure measures whether an expression refers to the presence, history, or official recognition of severe weather events affecting a location or person-linked place. It encompasses direct mention of hurricanes, adverse weather conditions, related records, and emergency assistance tied to such events.
D0172organizational self-sufficiencyorganizational self-sufficiency measures the extent to which expressions describe an organization or unit as internally capable, operationally effective, and able to function without dependence on external or adjacent entities. It encompasses both the absence of autonomous operating capacity and the presence of stand-alone capability supported by operational strength and infrastructure.
D0173work schedule flexibilitywork schedule flexibility measures the extent to which expressions describe adjustable work timing or formal availability of flexible work arrangements to accommodate personal needs. It encompasses both day-to-day schedule adjustment and organization-level provision of flexible arrangements.
D0174short-term strategic focusshort-term strategic focus measures the extent to which expressions emphasize immediate operational action, near-term results, and tactical decision making rather than longer-horizon knowledge transfer or routine organizational processes. It encompasses planning, managerial response, and performance-oriented choices framed around immediacy and short-run outcomes.
D0175target adjustment orientationtarget adjustment orientation measures how strongly an expression centers on targets, expectations, priors, or benchmarks being viewed, updated, adjusted, or evaluated. It encompasses both weakly target-related business description and more explicit focus on revising or interpreting performance targets and expectations.