Textual Analysis of Corporate Disclosures: A Survey of the Literature

作者: Feng Li

DOI:

关键词: Research opportunitiesPolitical scienceAdditional researchPublic relationsTest (assessment)

摘要: … that management's tone change adds significantly to portfolio … , the post-earnings announcement drift and the accrual anomaly, by … The evidence in this paper suggests that …

参考文章(53)
Roland Hausser, Foundations of Computational Linguistics Springer Berlin Heidelberg. ,(2014) , 10.1007/978-3-642-41431-2
Ron Kasznik, Baruch Lev, To warn or not to warn: Management disclosures in the face of an earnings surprise Accounting review: A quarterly journal of the American Accounting Association. ,vol. 70, pp. 113- 134 ,(1995)
Christopher D. Manning, Hinrich Schütze, Foundations of Statistical Natural Language Processing ,(1999)
Angela K. Davis, Jeremy M. Piger, Lisa M. Sedor, Beyond the Numbers: An Analysis of Optimistic and Pessimistic Language in Earnings Press Releases Research Papers in Economics. ,(2006) , 10.20955/WP.2006.005
Robert Gunning, The Technique of Clear Writing. ,(1968)
Karen K. Nelson, Adam C. Pritchard, Litigation Risk and Voluntary Disclosure: The Use of Meaningful Cautionary Language Social Science Research Network. ,(2007) , 10.2139/SSRN.998590
Christian Leuz, Catherine M. Schrand, Disclosure and the Cost of Capital: Evidence from Firms' Response to the Enron Shock Social Science Research Network. ,(2009) , 10.2139/SSRN.1319646
Victor L. Bernard, Jacob K. Thomas, Evidence that stock prices do not fully reflect the implications of current earnings for future earnings Journal of Accounting and Economics. ,vol. 13, pp. 305- 340 ,(1990) , 10.1016/0165-4101(90)90008-R