Analyst Information Discovery and Interpretation Roles: A Topic Modeling Approach

Allen Huang · Reuven Lehavy · Amy Y. Zang · Rong Zheng

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Computational and Text Analysis Methods Auditing, Earnings Management, Governance Financial Reporting and XBRL

Abstract

This study examines analyst information intermediary roles using a textual analysis of analyst reports and corporate disclosures. We employ a topic modeling methodology from computational linguisti...

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