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Do Sentiments Matter in Fraud Detection? Estimating Semantic Orientation of Annual Reports
16 references·8 citing·45 second hop
Do Sentiments Matter in Fraud Detection? Estimating Semantic Orientation of Annual Reports (2016)Do Sentiments Matter in Fraud Detection? …Sentiment During Recessions (2012)Sentiment During RecessionsOxford Handbook of Internet Psychology (2012)Oxford Handbook of Internet P…When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks (2011)When Is a Liability Not a Lia…Predicting Material Accounting Misstatements* (2011)Predicting Material Accountin…Detecting Management Fraud in Public Companies (2010)Detecting Management Fraud in…The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover (2008)The Importance of Distinguish…Giving Content to Investor Sentiment: The Role of Media in the Stock Market (2007)Giving Content to Investor Se…Is All That Talk Just Noise? The Information Content of Internet Stock Message Boards (2004)Is All That Talk Just Noise? …Automating Linguistics-Based Cues for Detecting Deception in Text-Based Asynchronous Computer-Mediated Communications (2004)Automating Linguistics-Based …Lying Words: Predicting Deception from Linguistic Styles (2003)Lying Words: Predicting Decep…News or Noise? Internet Postings and Stock Prices (2001)News or Noise? Internet Posti…Development and use of a gold-standard data set for subjectivity classifications (1999)Development and use of a gold…THE DICTIONARY OF AFFECT IN LANGUAGE (1989)THE DICTIONARY OF AFFECT IN L…Felt, false, and miserable smiles (1982)Felt, false, and miserable sm…The General Inquirer: A Computer Approach to Content Analysis. (1967)The General Inquirer: A Compu…The General Inquirer: A Computer Approach to Content Analysis (1967)The General Inquirer: A Compu…Textual analysis and detection of financial fraud: Evidence from Chinese manufacturing firms (2023)Textual analysis and detectio…NLP Sentiment Analysis and Accounting Transparency: A New Era of Financial Record Keeping (2023)NLP Sentiment Analysis and Ac…Attentive statement fraud detection: Distinguishing multimodal financial data with fine-grained attention (2022)Attentive statement fraud det…Application Analysis of the Machine Learning Fusion Model in Building a Financial Fraud Prediction Model (2022)Application Analysis of the M…MINING RISK-RELATED SENTIMENT IN CORPORATE ANNUAL REPORTS AND ITS EFFECT ON FINANCIAL PERFORMANCE (2020)MINING RISK-RELATED SENTIMENT…Big data tools for Islamic financial analysis (2020)Big data tools for Islamic fi…Using long short‐term memory neural networks to analyze SEC 13D filings: A recipe for human and machine interaction (2019)Using long short‐term memory …Automatic Analysis of Annual Financial Reports: A Case Study (2018)Automatic Analysis of Annual …FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Outside directors and CEO turnover (1988)Stock prices and top management changes (1988)Measuring Securities Litigation Risk (2011)Globalizing the boardroom—The effects of foreign directors on corporate governance and firm performance (2012)Tone Management (2013)Nonverbal Leakage and Clues to Deception † (1969)The Repertoire of Nonverbal Behavior: Categories, Origins, Usage, and Coding (1969)Facial Action Coding System (1978)Emotion work and psychological well-being (2002)WHEN "THE SHOW MUST GO ON": SURFACE ACTING AND DEEP ACTING AS DETERMINANTS OF EMOTIONAL EXHAUSTION AND PEER-RATED SERVICE DELIVERY. (2003)Are All Smiles Created Equal? How Emotional Contagion and Emotional Labor Affect Service Relationships (2006)A theory of objective self awareness (1972)Attention and Self-Regulation : A Control-Theory Approach to Human Behavior (1981)Psychological Aspects of Natural Language Use: Our Words, Our Selves (2002)Linguistic Markers of Psychological Change Surrounding September 11, 2001 (2004)Gender Differences in Language Use: An Analysis of 14,000 Text Samples (2008)Truth of Varying Shades: Analyzing Language in Fake News and Political Fact-Checking (2017)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)Detecting Earnings Management. (1995)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A Framework for Understanding and Researching Audit Quality (2011)Executive Overconfidence and the Slippery Slope to Financial Misreporting (2011)Prospect theory: An analysis of decision under risk (1988)News implied volatility and disaster concerns (2016)Manager sentiment and stock returns (2018)The General Theory of Employment, Interest and Money. (1936)Investigating Causal Relations by Econometric Models and Cross-spectral Methods (1969)More Than Words: Quantifying Language to Measure Firms' Fundamentals (2008)Expected stock returns and volatility (1987)On the Relation between the Expected Value and the Volatility of the Nominal Excess Return on Stocks (1993)Media Coverage and the Cross‐section of Stock Returns (2009)The Econometrics of Financial Markets (2012)Online Social Networks: Why We Disclose (2010)Theory and measurement of generalized problematic Internet use: A two-step approach (2010)Investigating the impact of social media advertising features on customer purchase intention (2018)Qualitative Content Analysis (2008)Qualitative Content Analysis: Theoretical Background and Procedures (2014)
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References

  • 2011When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks6,003 cited
  • 2007Giving Content to Investor Sentiment: The Role of Media in the Stock Market4,822 cited
  • 2004Is All That Talk Just Noise? The Information Content of Internet Stock Message Boards2,369 cited
  • 2011Predicting Material Accounting Misstatements*1,832 cited
  • 2003Lying Words: Predicting Deception from Linguistic Styles1,441 cited
  • 2012Sentiment During Recessions1,156 cited
  • 2012Oxford Handbook of Internet Psychology1,120 cited
  • 1982Felt, false, and miserable smiles1,030 cited
  • 1967The General Inquirer: A Computer Approach to Content Analysis1,013 cited
  • 2008The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover984 cited
  • 1967The General Inquirer: A Computer Approach to Content Analysis.723 cited
  • 1989THE DICTIONARY OF AFFECT IN LANGUAGE559 cited
  • 1999Development and use of a gold-standard data set for subjectivity classifications509 cited
  • 2004Automating Linguistics-Based Cues for Detecting Deception in Text-Based Asynchronous Computer-Mediated Communications440 cited
  • 2001News or Noise? Internet Postings and Stock Prices

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403 cited
  • 2010Detecting Management Fraud in Public Companies369 cited
  • Cited by

    • 2022Attentive statement fraud detection: Distinguishing multimodal financial data with fine-grained attention67 cited
    • 2023Textual analysis and detection of financial fraud: Evidence from Chinese manufacturing firms39 cited
    • 2020MINING RISK-RELATED SENTIMENT IN CORPORATE ANNUAL REPORTS AND ITS EFFECT ON FINANCIAL PERFORMANCE34 cited
    • 2020Big data tools for Islamic financial analysis26 cited
    • 2023NLP Sentiment Analysis and Accounting Transparency: A New Era of Financial Record Keeping24 cited
    • 2022Application Analysis of the Machine Learning Fusion Model in Building a Financial Fraud Prediction Model18 cited
    • 2019Using long short‐term memory neural networks to analyze SEC 13D filings: A recipe for human and machine interaction4 cited
    • 2018Automatic Analysis of Annual Financial Reports: A Case Study4 cited