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Classifying Restatements: An Application of Machine Learning and Textual Analytics
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Classifying Restatements: An Application of Machine Learning and Textual Analytics (2021)Classifying Restatements: An Application …Textual Analysis in Accounting and Finance: A Survey (2016)Textual Analysis in Accountin…Tone Management (2013)Tone ManagementText as Data: The Promise and Pitfalls of Automatic Content Analysis Methods for Political Texts (2013)Text as Data: The Promise and…Business Intelligence and Analytics: From Big Data to Big Impact (2012)Business Intelligence and Ana…Predicting Material Accounting Misstatements* (2011)Predicting Material Accountin…Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…To Explain or to Predict? (2010)To Explain or to Predict?The Information Content of Forward‐Looking Statements in Corporate Filings—A Naïve Bayesian Machine Learning Approach (2010)The Information Content of Fo…The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover (2008)The Importance of Distinguish…The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality (2008)The Effect of SOX Internal Co…Does Income Smoothing Improve Earnings Informativeness? (2006)Does Income Smoothing Improve…Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members (2005)Consequences of Financial Rep…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Determinants of market reactions to restatement announcements (2003)Determinants of market reacti…The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)The Relation between Auditors…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Content Analysis: An Introduction to its Methodology. (1984)Structural Topic Models for Open‐Ended Survey Responses (2014)The Content Analysis Guidebook (2017)Content Analysis: An Introduction to Its Methodology (2019)stm : An R Package for Structural Topic Models (2019)Text as Data (2019)Positive Accounting Theory (1985)Disclosure level and the cost of equity capital. (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)Detecting Earnings Management. (1995)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)A Framework for Understanding and Researching Audit Quality (2011)Executive Overconfidence and the Slippery Slope to Financial Misreporting (2011)Thirteen Ways to Look at the Correlation Coefficient (1988)Giving Content to Investor Sentiment: The Role of Media in the Stock Market (2007)When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks (2011)Uniting the Tribes: Using Text for Marketing Insight (2019)Climate Change News Risk and Corporate Bond Returns (2020)Deep learning for financial applications : A survey (2020)Investigating Causal Relations by Econometric Models and Cross-spectral Methods (1969)Specification Tests in Econometrics (1978)Common risk factors in the returns on stocks and bonds (1993)An updated and expanded assessment of PLS-SEM in information systems research (2017)When to use and how to report the results of PLS-SEM (2018)Predictive model assessment in PLS-SEM: guidelines for using PLSpredict (2019)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)International Accounting Standards and Accounting Quality (2008)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)How does financial reporting quality relate to investment efficiency? (2009)A review of archival auditing research (2014)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Earnings Management During Import Relief Investigations (1991)The Cross-Section of Expected Stock Returns (1992)A review of tax research (2010)The financial reporting environment: Review of the recent literature (2010)Auditor size and audit quality (1981)Beyond the hype: Big data concepts, methods, and analytics (2014)Understanding Customer Experience Throughout the Customer Journey (2016)Digital transformation: A multidisciplinary reflection and research agenda (2019)
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References

  • 2012Business Intelligence and Analytics: From Big Data to Big Impact6,241 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 2013Text as Data: The Promise and Pitfalls of Automatic Content Analysis Methods for Political Texts3,290 cited
  • 2010To Explain or to Predict?2,974 cited
  • 2016Textual Analysis in Accounting and Finance: A Survey2,279 cited
  • 2011Predicting Material Accounting Misstatements*1,832 cited
  • 2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management1,649 cited
  • 2010The Information Content of Forward‐Looking Statements in Corporate Filings—A Naïve Bayesian Machine Learning Approach1,374 cited
  • 2003Determinants of market reactions to restatement announcements1,259 cited
  • 2005Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members1,045 cited
  • 2008The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover984 cited
  • 2008The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality

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939 cited
  • 2013Tone Management862 cited
  • 2006Does Income Smoothing Improve Earnings Informativeness?819 cited
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