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Textual Analysis and International Financial Reporting: Large Sample Evidence · Study

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PreprintTextual Analysis and International Financial Reporting: Large Sample Evidence

Mark H. Lang2014

OA

Preprintgreen2014

Textual Analysis and International Financial Reporting: Large Sample Evidence

Mark H. Lang · Lorien Stice‐Lawrence

173 citations·0/0 files stored·SSRN Electronic Journal

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Financial Reporting and XBRL

Abstract

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Citations in this library

Stored only when both papers are in the corpus — 173 citations exist upstream.

References

2001Econometric Analysis of Cross Section and Panel Data 2002Illiquidity and stock returns: cross-section and time-series effects 2008International Accounting Standards and Accounting Quality 2008Annual report readability, current earnings, and earnings persistence 1996Corporate Disclosure Policy and Analyst Behavior.2001The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors 2011The Benefits of Financial Statement Comparability 2018Illiquidity and Stock Returns II: Cross-Section and Time-Series Effects

Cited by

2019Reporting Regulation and Corporate Innovation 2019Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review 2024Global Evolution of Environmental and Social Disclosure in Annual Reports 2018Are Lengthy and Boilerplate Risk Factor Disclosures Inadequate? An Examination of Judicial and Regulatory Assessments of Risk Factor Language 2016Using unstructured and qualitative disclosures to explain accruals 2023Bloated Disclosures: Can ChatGPT Help Investors Process Information?2018Female board participation and annual report readability in firms with boardroom connections 2023The effect of patent disclosure quality on innovation

Details

Year2014

Typepreprint

Published2014-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations173

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

Identifiers

doi10.2139/ssrn.2407572

openalex_workW1950447270

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