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Measuring the Consistency of Quantitative and Qualitative Information in Financial Reports: A Design Science Approach
16 references·1 citing·47 second hop
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(1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Text as Data (2019)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)Financing Constraints and Corporate Investment (1987)Financing Constraints and Corporate Investment (1988)Are Selling, General, and Administrative Costs “Sticky”? (2003)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)Textual Analysis of Corporate Disclosures: A Survey of the Literature (2011)The effect of manager-specific optimism on the tone of earnings conference calls (2014)Earnings management and the underperformance of seasoned equity offerings11We thank Brad Barber (the referee), Randy Beatty, Vic Bernard, K.C. Chan, Kent Daniel, M. DeFond, Laura Field, David Heike, Chuan Yang Hwang, Jonathan Karpoff, S.P. Kothari, Charles Lee, Wayne Mikkelson (the editor), Tim Opler, Krishna Palepu, K. Ramesh, Jay Ritter, Terry Shevlin, Doug Skinner, Sheridan Titman, Ross Watts, Jerry Zimmerman, and seminar participants at the University of California Finance and Accounting Conference (Davis, March 1995), the NBER Corporate Finance Conference (Boston, August 1995), the Center for Research in Security Prices Seminar (Chicago, October 1995), the American Finance Association Conference (San Francisco, 1996), the American Accounting Association Conference (Chicago, August 1996), the University of Michigan, and the University of Rochester for helpful comments and discussions. 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(1995)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Speaking of the short-term: disclosure horizon and managerial myopia (2015)Twitter sentiment analysis: Capturing sentiment from integrated resort tweets (2016)Topic Modeling as a Strategy of Inquiry in Organizational Research: A Tutorial With an Application Example on Organizational Culture (2018)The application of text mining methods in innovation research: current state, evolution patterns, and development priorities (2020)
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References

  • 2011When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks6,003 cited
  • 2010The financial reporting environment: Review of the recent literature2,622 cited
  • 2010The Information Content of Forward‐Looking Statements in Corporate Filings—A Naïve Bayesian Machine Learning Approach1,374 cited
  • 1996Value-relevance of nonfinancial information: The wireless communications industry1,303 cited
  • 1993Fundamental Information Analysis1,084 cited
  • 2013Tone Management862 cited
  • 2010Large‐Sample Evidence on Firms’ Year‐over‐Year MD&A Modifications677 cited
  • 2011Managers' Use of Language Across Alternative Disclosure Outlets: Earnings Press Releases Versus MD&A577 cited
  • 2012Practical Text Mining and Statistical Analysis for Non-structured Text Data Applications565 cited
  • 2003The Effect of Information Complexity on Analysts' Use of That Information377 cited
  • 1996THE INFORMATION CONTENT OF THE PRESIDENT'S LETTER TO SHAREHOLDERS340 cited
  • 2008Costly Information Processing: Evidence from Earnings Announcements328 cited
  • 2014Is Neutral Really Neutral? The Effects of Neutral User-Generated Content on Product Sales281 cited
  • 1992The President's Letter to Stockholders: An Examination of Corporate Communication Strategy257 cited

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  • 1994The Voluntary Inclusion of Forecasts in the MD&A Section of Annual Reports*249 cited
  • 2011Challenges and opportunities in disclosure research—A discussion of ‘the financial reporting environment: Review of the recent literature’186 cited
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    • 2021Clean development mechanism implementation: External and organizational factors drives expected business benefits14 cited