Preprintgreen2011

Textual Analysis of Corporate Disclosures: A Survey of the Literature

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Computational and Text Analysis Methods Auditing, Earnings Management, Governance Corporate Social Responsibility Reporting

Abstract

This paper reviews and proposes additional research concerning the textual analysis of corporate disclosures in large-sample settings. I first discuss the motivations and methodology issues for this research area. I then review the recent papers that explore corporate textual disclosures to test economic hypotheses. I also discuss the challenges facing this literature and propose some future research opportunities.

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References

1968An Empirical Evaluation of Accounting Income Numbers 2011When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks 2003Maps of Bounded Rationality: Psychology for Behavioral Economics 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors 1980On the Impossibility of Informationally Efficient Markets 2008Annual report readability, current earnings, and earnings persistence 2010The financial reporting environment: Review of the recent literature 2001Capital markets research in accounting

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