Textual Analysis of Corporate Disclosures: A Survey of the Literature
University of Michigan at Ann Arbor - Stephen M. Ross School of Business
February 7, 2011
Journal of Accounting Literature, Forthcoming
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: M4Accepted Paper Series
Date posted: February 8, 2011
© 2013 Social Science Electronic Publishing, Inc. All Rights Reserved.
This page was processed by apollo2 in 0.422 seconds