Textual Analysis of Corporate Disclosures: A Survey of the Literature

Li, Feng

Abstract

Citations

Textual Analysis of Corporate Disclosures: A Survey of the Literature

Feng Li

University of Michigan at Ann Arbor - Stephen M. Ross School of Business

February 7, 2011

Journal of Accounting Literature, Forthcoming

Abstract:
This paper reviews and proposes additional research concerning the textual analysis of corporate disclosures in large-sample settings. I first discuss the motivations and methodology issues for this research area. I then review the recent papers that explore corporate textual disclosures to test economic hypotheses. I also discuss the challenges facing this literature and propose some future research opportunities.

Keywords: Textual analysis, disclosure

JEL Classification: M4

Accepted Paper Series

Date posted: February 8, 2011

Suggested Citation

Li, Feng, Textual Analysis of Corporate Disclosures: A Survey of the Literature (February 7, 2011). Journal of Accounting Literature, Forthcoming. Available at SSRN: http://ssrn.com/abstract=1756926

Contact Information

Feng Li (Contact Author)

University of Michigan at Ann Arbor - Stephen M. Ross School of Business ( email )

701 Tappan Street
Ann Arbor, MI 48109
United States