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Textual Analysis of Corporate Disclosures: A Survey of the Literature
16 references·16 citing·45 second hopsampled
Textual Analysis of Corporate Disclosures: A Survey of the Literature (2011)Textual Analysis of Corporate Disclosures…When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks (2011)When Is a Liability Not a Lia…The Information Content of Forward‐Looking Statements in Corporate Filings—A Naïve Bayesian Machine Learning Approach (2010)The Information Content of Fo…The financial reporting environment: Review of the recent literature (2010)The financial reporting envir…Annual report readability, current earnings, and earnings persistence (2008)Annual report readability, cu…Is All That Talk Just Noise? The Information Content of Internet Stock Message Boards (2004)Is All That Talk Just Noise? …Maps of Bounded Rationality: Psychology for Behavioral Economics (2003)Maps of Bounded Rationality: …Limited attention, information disclosure, and financial reporting (2003)Limited attention, informatio…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Capital markets research in accounting (2001)Capital markets research in a…Price Momentum and Trading Volume (2000)Price Momentum and Trading Vo…Why Firms Voluntarily Disclose Bad News (1994)Why Firms Voluntarily Disclos…Evidence that stock prices do not fully reflect the implications of current earnings for future earnings (1990)Evidence that stock prices do…Post-Earnings-Announcement Drift: Delayed Price Response or Risk Premium? (1989)Post-Earnings-Announcement Dr…On the Impossibility of Informationally Efficient Markets (1980)On the Impossibility of Infor…The Technique of Clear Writing. (1968)The Technique of Clear Writin…An Empirical Evaluation of Accounting Income Numbers (1968)An Empirical Evaluation of Ac…Lazy Prices (2020)Lazy PricesDeep learning for financial applications : A survey (2020)Deep learning for financial a…Deep learning for detecting financial statement fraud (2020)Deep learning for detecting f…What Are You Saying? Using topic to Detect Financial Misreporting (2019)What Are You Saying? Using to…Readability of 10‐K Reports and Stock Price Crash Risk (2018)Readability of 10‐K Reports a…Decision support from financial disclosures with deep neural networks and transfer learning (2017)Decision support from financi…Corporate Social Responsibility Report Narratives and Analyst Forecast Accuracy (2017)Corporate Social Responsibili…Textual analysis and international financial reporting: Large sample evidence (2015)Textual analysis and internat…Speaking of the short-term: disclosure horizon and managerial myopia (2015)Speaking of the short-term: d…Drivers of the Use and Facilitators and Obstacles of the Evolution of Big Data by the Audit Profession (2015)Drivers of the Use and Facili…Simultaneously Discovering and Quantifying Risk Types from Textual Risk Disclosures (2014)Simultaneously Discovering an…Corporate Governance, Risk Disclosure Practices, and Market Liquidity: Comparative Evidence from the UK and I taly (2014)Corporate Governance, Risk Di…Accounting narratives and the narrative turn in accounting research: Issues, theory, methodology, methods and a research framework (2014)Accounting narratives and the…Voluntary forward-looking statements driven by corporate governance and their value relevance (2013)Voluntary forward-looking sta…MD&A Disclosure and the Firm's Ability to Continue as a Going Concern (2013)MD&A Disclosure and the Firm'…Automated news reading: Stock price prediction based on financial news using context-capturing features (2013)Automated news reading: Stock…A BEHAVIORAL MODEL OF RATIONAL CHOICE (1955)Judgment under Uncertainty: Heuristics and Biases (1974)Judgment under Uncertainty: Heuristics and Biases (1975)Neuroeconomics: How Neuroscience Can Inform Economics (2005)Naturalistic Decision Making (2008)The Polarizing Impact of Science Literacy and Numeracy on Perceived Climate Change Risks (2012)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Using daily stock returns (1985)Efficient Capital Markets: II (1991)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Disclosure of Nonproprietary Information (1985)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The economic implications of corporate financial reporting (2005)Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)Disappearing dividends: changing firm characteristics or lower propensity to pay? (2001)In Search of Attention (2011)Text as Data: The Promise and Pitfalls of Automatic Content Analysis Methods for Political Texts (2013)Textual Analysis in Accounting and Finance: A Survey (2016)Positive Accounting Theory (1985)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The market pricing of accruals quality (2005)How does financial reporting quality relate to investment efficiency? (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Accounting earnings and cash flows as measures of firm performance (1994)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Errors in Estimating Accruals: Implications for Empirical Research (2002)A review of archival auditing research (2014)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Corporate financing and investment decisions when firms have information that investors do not have (1984)Earnings quality: Evidence from the field (2013)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Dissecting green returns (2022)Expected stock returns and volatility (1987)On the Relation between the Expected Value and the Volatility of the Nominal Excess Return on Stocks (1993)More Than Words: Quantifying Language to Measure Firms' Fundamentals (2008)Media Coverage and the Cross‐section of Stock Returns (2009)The Econometrics of Financial Markets (2012)Noise Trader Risk in Financial Markets (1990)Investor Psychology and Security Market Under‐ and Overreactions (1998)Econometrics of Event Studies**We thank Espen Eckbo, Jon Lewellen, Adam Kolasinski, and Jay Ritter for insightful comments, and Irfan Safdar and Alan Wancier for research assistance. (2007)Driven to Distraction: Extraneous Events and Underreaction to Earnings News (2009)Investor Inattention and Friday Earnings Announcements (2009)
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References

  • 1968An Empirical Evaluation of Accounting Income Numbers6,384 cited
  • 2011When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks6,003 cited
  • 2003Maps of Bounded Rationality: Psychology for Behavioral Economics5,374 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 1980On the Impossibility of Informationally Efficient Markets3,640 cited
  • 2008Annual report readability, current earnings, and earnings persistence2,850 cited
  • 2010The financial reporting environment: Review of the recent literature2,622 cited
  • 2001Capital markets research in accounting2,575 cited
  • 1994Why Firms Voluntarily Disclose Bad News2,435 cited
  • 2004Is All That Talk Just Noise? The Information Content of Internet Stock Message Boards2,369 cited
  • 2003Limited attention, information disclosure, and financial reporting2,339 cited
  • 1989Post-Earnings-Announcement Drift: Delayed Price Response or Risk Premium?2,314 cited
  • 1990Evidence that stock prices do not fully reflect the implications of current earnings for future earnings2,010 cited
  • 1968The Technique of Clear Writing.1,641 cited
  • 2000Price Momentum and Trading Volume

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1,593 cited
  • 2010The Information Content of Forward‐Looking Statements in Corporate Filings—A Naïve Bayesian Machine Learning Approach1,374 cited
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    • 2018Readability of 10‐K Reports and Stock Price Crash Risk428 cited
    • 2020Lazy Prices390 cited
    • 2017Corporate Social Responsibility Report Narratives and Analyst Forecast Accuracy377 cited
    • 2014Accounting narratives and the narrative turn in accounting research: Issues, theory, methodology, methods and a research framework368 cited
    • 2013Automated news reading: Stock price prediction based on financial news using context-capturing features359 cited
    • 2015Drivers of the Use and Facilitators and Obstacles of the Evolution of Big Data by the Audit Profession327 cited
    • 2017Decision support from financial disclosures with deep neural networks and transfer learning316 cited
    • 2020Deep learning for detecting financial statement fraud291 cited
    • 2019What Are You Saying? Using topic to Detect Financial Misreporting276 cited
    • 2013MD&A Disclosure and the Firm's Ability to Continue as a Going Concern274 cited
    • 2014Corporate Governance, Risk Disclosure Practices, and Market Liquidity: Comparative Evidence from the UK and I taly262 cited
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