Textual Analysis of Corporate Disclosures: A Survey of the Literature

Journal of Accounting Literature, Forthcoming

Posted: 8 Feb 2011

See all articles by Feng Li

Feng Li

Shanghai Advanced Institute of Finance, Shanghai Jiaotong University

Date Written: February 7, 2011

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

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: https://ssrn.com/abstract=1756926

Feng Li (Contact Author)

Shanghai Advanced Institute of Finance, Shanghai Jiaotong University ( email )

211 West Huaihai Road
Shanghai, Shanghai 200030
China

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