Our study proposes and tests a method for developing domain-specific dictionaries tailored for textual analysis in information systems research. Traditionally, dictionaries have been widely used for content classification according to sentiment; however, we introduce an alternative approach focused on creating dictionaries from sentiment-devoid documents. We demonstrate this method by developing a dictionary specific to Securities and Exchange Commission (SEC) investigations. Analyzing 150,432 publicly available SEC documents, we gained insights into the semantics of communications between the SEC and firms. To evaluate the dictionary, we analyzed SEC comment letters to predict the likelihood of firms reporting information technology control weaknesses (ITCWs), information technology audit fees, and cyber risks . Our dictionary outperformed five benchmarking dictionaries, explaining a higher proportion of variance in ITCW likelihood, information technology audit fees , and cyber risks. This study enhances the effectiveness of dictionaries in analyzing sentiment-devoid business and governance documents and results in a specialized dictionary for SEC communications.

This paper investigates the association between retail investors’ online activity and the pricing of initial public offerings (IPOs). We utilize data from Google Trends and StockTwits to analyze price revision for 901 U.S. IPOs, and find that the online search count, social media post count, and post sentiment are positively associated with IPO pricing. One-standard-deviation increases in these variables correspond to price revision increases of 9.02%, 50.73%, and 70.22%, respectively. Additionally, online search plays a more significant role in influencing IPO price revision when social media discussions about a specific IPO exhibit higher sentiment inequality among participants.

Few open source software (OSS) projects have been great success stories. One reason for this is project stagnation after developers quit their projects. This fact has motivated researchers to examine the factors that influence developers' intention to continue their participation. One factor is trust among developers. The effects of trust on developers' intention to remain with their projects have been studied. However, little is known about its conceptual counterpart, distrust. This dearth of knowledge motivates our research. First, we studied what OSS project features affect trust and distrust among developers. Second, we examined how trust and distrust influence developers' intention to continue participating. We tested our hypotheses with 451 data points from an online survey. Our findings indicate that cooperative norms and effective communication engender trust, whereas an accreditation mechanism eliminates distrust. Additionally, trust positively influences their intention to continue participating, whereas distrust negatively influences it.