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Transcript Obfuscation Bloomfield

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JAR
2002
J. of Accounting Research
Bloomfield (2002) Incomplete Revelation Hypothesis: managers obfuscate
Citation only, paper link pending.

In plain terms

When managers' call language gets harder to read (rising Fog index) Q/Q, they're hiding bad news. Predicts 12-month underperformance.

How it works

Bloomfield (2002) Incomplete Revelation Hypothesis: managers obfuscate bad news through reduced readability. Bochkay-Chychyla-Nanda (2020 JAR) formalized the test on conference calls: the Gunning Fog Index Q/Q delta predicts 12-month negative drift on the readability-decay decile (~4% underperformance annualised). Own-history z of the call's Fog index: short when fog_z ≥ +1 (sudden complexity spike → obfuscation), long when fog_z ≤ −1 (sudden simplification, often pre-positive guidance).

No live results for this strategy yet. Charts appear once it has earned a top spot on at least one stock, either on its own or as part of a blend of several strategies.
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Data dependencies

  • Daily prices

    Adjusted-close OHLCV for every US-listed ticker; primary price feed.

  • Earnings call transcripts

    Full earnings-call transcripts (prepared + Q&A), tokenised.

Expected edge

Reported return
~4% annual underperformance on Q/Q fog-rise decile (Bochkay et al 2020)
Tested over
2002-2019

Bochkay-Chychyla-Nanda (2020) *JAR* formalized the test on conference calls: the Gunning Fog Index Q/Q delta predicts 12-month negative drift on the readability-decay decile (~4% underperformance annualised).

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