Textual Analysis of Corporate Disclosures: A Survey of the Literature
Journal of Accounting Literature, Forthcoming
Posted: 8 Feb 2011
Date Written: February 7, 2011
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
Suggested Citation: Suggested Citation