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The Informational Value of Segment Data Disaggregated by Underlying Industry: Evidence from the Textual Features of Business Descriptions
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The Informational Value of Segment Data Disaggregated by Underlying Industry: Evidence from the Textual Features of Business Descriptions (2021)The Informational Value of Segment Data D…Textual Analysis in Accounting and Finance: A Survey (2016)Textual Analysis in Accountin…Text-Based Network Industries and Endogenous Product Differentiation (2016)Text-Based Network Industries…The financial reporting environment: Review of the recent literature (2010)The financial reporting envir…Product Market Synergies and Competition in Mergers and Acquisitions: A Text-Based Analysis (2010)Product Market Synergies and …On the use of instrumental variables in accounting research (2009)On the use of instrumental va…Financial Accounting Standards Board (FASB) (2008)Financial Accounting Standard…Annual report readability, current earnings, and earnings persistence (2008)Annual report readability, cu…Determinants of weaknesses in internal control over financial reporting (2007)Determinants of weaknesses in…The Influence of Analysts, Institutional Investors, and Insiders on the Incorporation of Market, Industry, and Firm-Specific Information into Stock Prices (2004)The Influence of Analysts, In…Limited attention, information disclosure, and financial reporting (2003)Limited attention, informatio…Conservatism in Accounting Part I: Explanations and Implications (2003)Conservatism in Accounting Pa…Explaining the Diversification Discount (2002)Explaining the Diversificatio…Analyst forecast accuracy: Do ability, resources, and portfolio complexity matter? (1999)Analyst forecast accuracy: Do…Agency Problems, Equity Ownership, and Corporate Diversification (1997)Agency Problems, Equity Owner…Corporate Disclosure Policy and Analyst Behavior. (1996)Corporate Disclosure Policy a…Firm characteristics and analyst following (1989)Firm characteristics and anal…Specification Tests in Econometrics (1978)The Categorical Imperative: Securities Analysts and the Illegitimacy Discount (1999)Bad News Travels Slowly: Size, Analyst Coverage, and the Profitability of Momentum Strategies (2000)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Why Firms Voluntarily Disclose Bad News (1994)The economic implications of corporate financial reporting (2005)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)The Strength of Weak Ties (1973)Management ownership and market valuation (1988)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Corporate social responsibility and stakeholder value maximization: Evidence from mergers (2013)Measuring Economic Policy Uncertainty* (2016)Econometric Analysis of Cross Section and Panel Data (2001)Earnings management and investor protection: an international comparison (2003)A review of archival auditing research (2014)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)Stability in Competition (1929)Stability in Competition (1990)Text as Data (2019)Artificial intelligence, firm growth, and product innovation (2023)On financial contracting (1979)The information content of losses (1995)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Performance matched discretionary accrual measures (2005)Judgment under Uncertainty: Heuristics and Biases (1974)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Investor Inattention and Friday Earnings Announcements (2009)In Search of Attention (2011)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)
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References

  • 2008Annual report readability, current earnings, and earnings persistence2,850 cited
  • 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
  • 1996Corporate Disclosure Policy and Analyst Behavior.2,743 cited
  • 2010The financial reporting environment: Review of the recent literature2,622 cited
  • 2009On the use of instrumental variables in accounting research2,416 cited
  • 2003Limited attention, information disclosure, and financial reporting2,339 cited
  • 2016Textual Analysis in Accounting and Finance: A Survey2,279 cited
  • 2016Text-Based Network Industries and Endogenous Product Differentiation2,114 cited
  • 1989Firm characteristics and analyst following1,535 cited
  • 2010Product Market Synergies and Competition in Mergers and Acquisitions: A Text-Based Analysis1,498 cited
  • 1999Analyst forecast accuracy: Do ability, resources, and portfolio complexity matter?1,428 cited
  • 2007Determinants of weaknesses in internal control over financial reporting1,391 cited
  • 2002Explaining the Diversification Discount1,372 cited
  • 1997Agency Problems, Equity Ownership, and Corporate Diversification1,305 cited
  • 2004The Influence of Analysts, Institutional Investors, and Insiders on the Incorporation of Market, Industry, and Firm-Specific Information into Stock Prices

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1,250 cited
  • 2008Financial Accounting Standards Board (FASB)1,095 cited
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