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Using Text Mining in Financial Reporting: To Predict the Companies' Corporate Governance Qualifications
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Using Text Mining in Financial Reporting: To Predict the Companies' Corporate Governance Qualifications (2023)Using Text Mining in Financial Reporting:…Mining corporate annual reports for intelligent detection of financial statement fraud – A comparative study of machine learning methods (2017)Mining corporate annual repor…Financial ratios and corporate governance indicators in bankruptcy prediction: A comprehensive study (2016)Financial ratios and corporat…Market Interest in Nonfinancial Information (2011)Market Interest in Nonfinanci…The Information Content of Mandatory Risk Factor Disclosures in Corporate Filings (2010)The Information Content of Ma…Identification of fraudulent financial statements using linguistic credibility analysis (2010)Identification of fraudulent …Using Nonfinancial Measures to Assess Fraud Risk (2009)Using Nonfinancial Measures t…More Than Words: Quantifying Language to Measure Firms' Fundamentals (2008)More Than Words: Quantifying …Annual report readability, current earnings, and earnings persistence (2008)Annual report readability, cu…Do Stock Market Investors Understand the Risk Sentiment of Corporate Annual Reports? (2006)Do Stock Market Investors Und…Financial reporting of good news and bad news: evidence from accounting narratives (2003)Financial reporting of good n…The Boundaries of Financial Reporting and How to Extend Them (1999)The Boundaries of Financial R…Have Financial Statements Lost Their Relevance? (1999)Have Financial Statements Los…Value-relevance of nonfinancial information: The wireless communications industry (1996)Value-relevance of nonfinanci…THE INFORMATION CONTENT OF THE PRESIDENT'S LETTER TO SHAREHOLDERS (1996)THE INFORMATION CONTENT OF TH…CONCEALMENT OF NEGATIVE ORGANIZATIONAL OUTCOMES: AN AGENCY THEORY PERSPECTIVE. (1994)CONCEALMENT OF NEGATIVE ORGAN…On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research (1989)On the Usefulness of Earnings…An Empirical Evaluation of Accounting Income Numbers (1968)The Cross-Section of Expected Stock Returns (1992)Earnings, Book Values, and Dividends in Equity Valuation* (1995)Capital markets research in accounting (2001)Valuing Customers (2004)Earnings conference calls and stock returns: The incremental informativeness of textual tone (2011)Dividend Policy under Asymmetric Information (1985)Positive Accounting Theory (1985)Auditor Industry Specialization and Earnings Quality (2003)Corporate Governance and Control (2003)One Report: Integrated Reporting for a Sustainable Strategy (2010)The Consequences of Mandatory Corporate Sustainability Reporting (2011)Handbook of the Economics of Finance (2013)Transparency among S&P 500 companies: an analysis of ESG disclosure scores (2017)ESG Disclosure and Idiosyncratic Risk in Initial Public Offerings (2021)Basic Content Analysis (1990)The case for motivated reasoning. (1990)The effect of audit committee shareholding, financial expertise and size on interim financial disclosures (2005)Content analysis in environmental reporting research: Enrichment and rehearsal of the method in a British–German context (2010)Legitimizing Negative Aspects in GRI-Oriented Sustainability Reporting: A Qualitative Analysis of Corporate Disclosure Strategies (2013)A Coefficient of Agreement for Nominal Scales (1960)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)Are more resources always better for growth? Resource stickiness in market and product expansion (2004)Cognition and Renewal: Comparing CEO and Organizational Effects on Incumbent Adaptation to Technical Change (2008)Organizational Transparency (2014)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Common risk factors in the returns on stocks and bonds (1993)The cost of capital, corporation finance and the theory of investment (2008)Tone Management (2013)Measuring Economic Policy Uncertainty* (2016)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)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)When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks (2011)On Persistence in Mutual Fund Performance (1997)Media Coverage and the Cross‐section of Stock Returns (2009)The Sum of All FEARS Investor Sentiment and Asset Prices (2014)Textual Analysis in Accounting and Finance: A Survey (2016)The financial reporting environment: Review of the recent literature (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Costs of Equity and Earnings Attributes (2004)
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References

  • 2008Annual report readability, current earnings, and earnings persistence2,850 cited
  • 2008More Than Words: Quantifying Language to Measure Firms' Fundamentals2,310 cited
  • 1999The Boundaries of Financial Reporting and How to Extend Them1,930 cited
  • 1999Have Financial Statements Lost Their Relevance?1,917 cited
  • 1996Value-relevance of nonfinancial information: The wireless communications industry1,303 cited
  • 1989On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research1,120 cited
  • 2010The Information Content of Mandatory Risk Factor Disclosures in Corporate Filings922 cited
  • 2011Market Interest in Nonfinancial Information525 cited
  • 2003Financial reporting of good news and bad news: evidence from accounting narratives470 cited
  • 1994CONCEALMENT OF NEGATIVE ORGANIZATIONAL OUTCOMES: AN AGENCY THEORY PERSPECTIVE.408 cited
  • 2016Financial ratios and corporate governance indicators in bankruptcy prediction: A comprehensive study399 cited
  • 2010Identification of fraudulent financial statements using linguistic credibility analysis342 cited
  • 1996THE INFORMATION CONTENT OF THE PRESIDENT'S LETTER TO SHAREHOLDERS340 cited
  • 2017Mining corporate annual reports for intelligent detection of financial statement fraud – A comparative study of machine learning methods

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337 cited
  • 2009Using Nonfinancial Measures to Assess Fraud Risk328 cited
  • 2006Do Stock Market Investors Understand the Risk Sentiment of Corporate Annual Reports?301 cited
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