Tone Scores of CSR Reports of European Firms

The data includes scores for analysing the tone used in a document. These scores were computed using the Loughran & McDonald Sentiment Word List (Loughran & McDonald, 2011; 2015). The sample comprises CSR reports from firms listed in the EUROSTOXX 600 from 2009 to 2022. References: Loughran, T., & McDonald, B. (2011). When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10-Ks. The Journal of Finance, 66 (1), 35–65. https://doi.org/10.1111/j.1540- 6261.2010.01625.x Loughran, T., & McDonald, B. (2015). The Use of Word Lists in Textual Analysis. Journal of Behavioral Finance, 16 (1), 1–11. https://doi.org/10.1080/15427560.2015.1000335本数据集包含用于文本语气分析的各项得分，此类得分基于拉夫兰-麦克唐纳情感词汇表（Loughran & McDonald Sentiment Word List）计算得到，相关方法可参见Loughran与McDonald在2011年、2015年发表的研究成果。 本次研究的样本涵盖2009年至2022年间纳入欧洲斯托克600指数（EUROSTOXX 600）的上市公司所发布的企业社会责任（Corporate Social Responsibility，简称CSR）报告。 参考文献： Loughran, T., & McDonald, B. (2011). 何为非债务性质的负债？文本分析、词典与10-K报告. 《金融期刊》, 66(1), 35–65. https://doi.org/10.1111/j.1540-6261.2010.01625.x Loughran, T., & McDonald, B. (2015). 文本分析中的词汇表应用. 《行为金融学期刊》, 16(1), 1–11. https://doi.org/10.1080/15427560.2015.1000335