Beyond Fog: Measuring Managerial Obfuscation with LLMs

This contains the main dataset accompanying the paper Beyond Fog: Measuring Managerial Obfuscation with LLMs, published in Decision Support Systems (forthcoming). mdna_obfuscation_data.csv contains all measurement scores for 10-K's MD&A sections for the sample from 2019 to 2024. 10-Ks are downloaded from SEC's Edgar webpage. prompt.md is a markdown file that contains the original LLM prompt used to generate the four dimensional scores. Must cite the author if used in publications.