SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
Accounting fraud detection through textual risk disclosures in annual reports: From the perspective of SEC guidelines
16 references·0 citing·49 second hopsampled
Accounting fraud detection through textual risk disclosures in annual reports: From the perspective of SEC guidelines (2025)Accounting fraud detection through textua…Detecting Accounting Fraud in Publicly Traded U.S. Firms Using a Machine Learning Approach (2019)Detecting Accounting Fraud in…The evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation (2017)The evolution of 10-K textual…The benefits of specific risk-factor disclosures (2016)The benefits of specific risk…Textual Analysis in Accounting and Finance: A Survey (2016)Textual Analysis in Accountin…Textual analysis and international financial reporting: Large sample evidence (2015)Textual analysis and internat…Simultaneously Discovering and Quantifying Risk Types from Textual Risk Disclosures (2014)Simultaneously Discovering an…Detecting Deceptive Discussions in Conference Calls (2012)Detecting Deceptive Discussio…When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks (2011)When Is a Liability Not a Lia…Predicting Material Accounting Misstatements* (2011)Predicting Material Accountin…The Information Content of Mandatory Risk Factor Disclosures in Corporate Filings (2010)The Information Content of Ma…The financial reporting environment: Review of the recent literature (2010)The financial reporting envir…Detecting Management Fraud in Public Companies (2010)Detecting Management Fraud in…The consequences to managers for financial misrepresentation (2008)The consequences to managers …Annual report readability, current earnings, and earnings persistence (2008)Annual report readability, cu…A methodology for analysing and evaluating narratives in annual reports: a comprehensive descriptive profile and metrics for disclosure quality attributes (2004)A methodology for analysing a…A framework for the analysis of firm risk communication (2004)A framework for the analysis …Content Analysis: An Introduction to its Methodology. (1984)Transforming Qualitative Information: Thematic Analysis and Code Development (1998)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Risk reporting: A study of risk disclosures in the annual reports of UK companies (2006)Corporate boards, audit committees and voluntary disclosure: evidence from Italian Listed Companies (2011)CSR reporting practices and the quality of disclosure: An empirical analysis (2014)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Analysing the determinants of narrative risk information in UK FTSE 100 annual reports (2007)Exploring the Effects of Corporate Governance on Intellectual Capital Disclosure: An Analysis of European Biotechnology Companies (2007)Content Analysis: An Introduction to Its Methodology (2019)Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)Disappearing dividends: changing firm characteristics or lower propensity to pay? (2001)In Search of Attention (2011)Text as Data: The Promise and Pitfalls of Automatic Content Analysis Methods for Political Texts (2013)Detecting Earnings Management. (1995)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)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)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 Cost of Capital, Corporation Finance and the Theory of Investment (1958)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)Positive Accounting Theory (1985)The market pricing of accruals quality (2005)How does financial reporting quality relate to investment efficiency? (2009)Have Financial Statements Lost Their Relevance? (1999)The Boundaries of Financial Reporting and How to Extend Them (1999)Analyst Information Discovery and Interpretation Roles: A Topic Modeling Approach (2017)The real effects of mandated information on social responsibility in financial reports: Evidence from mine-safety records (2017)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)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)Outside directors and CEO turnover (1988)Higher market valuation of companies with a small board of directors (1996)What Works in Securities Laws? (2006)Who Blows the Whistle on Corporate Fraud? (2010)Do the SEC's enforcement preferences affect corporate misconduct? (2011)Political connections and SEC enforcement (2014)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 2011When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks6,003 cited
  • 2008Annual report readability, current earnings, and earnings persistence2,850 cited
  • 2010The financial reporting environment: Review of the recent literature2,622 cited
  • 2016Textual Analysis in Accounting and Finance: A Survey2,279 cited
  • 2011Predicting Material Accounting Misstatements*1,832 cited
  • 2004A methodology for analysing and evaluating narratives in annual reports: a comprehensive descriptive profile and metrics for disclosure quality attributes1,025 cited
  • 2010The Information Content of Mandatory Risk Factor Disclosures in Corporate Filings922 cited
  • 2017The evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation840 cited
  • 2008The consequences to managers for financial misrepresentation795 cited
  • 2004A framework for the analysis of firm risk communication657 cited
  • 2012Detecting Deceptive Discussions in Conference Calls601 cited
  • 2016The benefits of specific risk-factor disclosures548 cited
  • 2019Detecting Accounting Fraud in Publicly Traded U.S. Firms Using a Machine Learning Approach504 cited
  • 2014Simultaneously Discovering and Quantifying Risk Types from Textual Risk Disclosures491 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

  • 2015Textual analysis and international financial reporting: Large sample evidence459 cited
  • 2010Detecting Management Fraud in Public Companies369 cited
  • Cited by

    No citing works inside the corpus for this window.