Key points are not available for this paper at this time.
Katherine Beal Frazier, Robert W. Ingram, B. Mack Tennyson, A Methodology for the Analysis of Narrative Accounting Disclosures, Journal of Accounting Research, Vol. 22, No. 1 (Spring, 1984), pp. 318-331
Frazier et al. (Sun,) studied this question.