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SEC Language Shift

NLP detection of management tone changes in 10-K and 10-Q filings. Catches guidance shifts before earnings surprises.

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Thesis: When management quietly increases mentions of "supply chain," "regulatory," or "uncertainty" quarter-over-quarter, guidance revisions often follow within 1–2 quarters. Data source: SEC EDGAR (data.sec.gov) — free, 10 req/sec unregistered (higher with User-Agent), full-text 10-K/10-Q archive. Methodology: Loughran-McDonald financial sentiment dictionary applied to year-over-year quarterly filings. Flag filings with >2σ shift in risk-factor language density. Academic evidence: Loughran & McDonald (2011), *When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10-Ks.* Journal of Finance. Foundational paper, cited thousands of times. Status: Pending. Pipeline and model not yet deployed.

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