Textual Analysis in Accounting and Finance: A Survey: TEXTUAL ANALYSIS IN ACCOUNTING AND FINANCE

No abstract is available for this paper.

• Publication year

  2016

• Venue

  Journal of Accounting Research

• Publication date

  2016-09-01

• Fields of study

  Business, Economics

• Identifiers
  DOI 10.1111/1475-679X.12123
• External record

  Open on Semantic Scholar

• Source metadata

  Semantic Scholar

• No claims are published for this paper.

• No concepts are published for this paper.

• Analyst Information Discovery and Interpretation Roles: A Topic Modeling Approach

  2018cited by this paper
• A Plain English Measure of Financial Reporting Readability

  2017cited by this paper
• Analyst Information Discovery and Interpretation Roles: A Topic Modeling Approach

  2017cited by this paper
• Annual Report Readability, Tone Ambiguity, and the Cost of Borrowing

  2017cited by this paper
• Linguistic Complexity in Firm Disclosures: Obfuscation or Information?

  2017cited by this paper
• Annual Report Readability, Tone Ambiguity, and the Cost of Borrowing

  2017cited by this paper
• Text-Based Network Industries and Endogenous Product Differentiation

  2016cited by this paper
• Complexity and Information Content of Financial Disclosures: Evidence from Evolution of Uncertainty Following 10-K Filings

  2016cited by this paper
• Estimating the Amount of Estimation in Accruals

  2016cited by this paper
• News versus Sentiment : Predicting Stock Returns from News Stories

  2016cited by this paper
• Guiding Through the Fog: Financial Statement Complexity and Voluntary Disclosure

  2016cited by this paper
• Analyst Report Readability

  2015cited by this paper
• Document Classification by Inversion of Distributed Language Representations

  2015cited by this paper
• Forecasting Tax Expense: New Evidence from Analysts

  2015cited by this paper
• Accounting Variables, Deception, and a Bag of Words: Assessing the Tools of Fraud Detection

  2015cited by this paper
• Using 10-K Text to Gauge Financial Constraints

  2015cited by this paper
• Textual Analysis and International Financial Reporting: Large Sample Evidence

  2015cited by this paper
• The Use of Word Lists in Textual Analysis

  2015cited by this paper
• The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research

  2015cited by this paper
• The Structure of Voluntary Disclosure Narratives: Evidence from Tone Dispersion: the structure of voluntary disclosure narratives

  2015cited by this paper
• Is a cambrian explosion coming for robotics

  2015cited by this paper
• Winners in the Spotlight: Media Coverage of Fund Holdings as a Driver of Flows

  2014cited by this paper
• Measuring Readability in Financial Disclosures: Measuring Readability in Financial Disclosures

  2014cited by this paper
• The Impact of Narrative Disclosure Readability on Bond Ratings and Rating Agency Disagreement

  2014cited by this paper
• Accounting Variables , Deception , and a Bag of Words : Assessing the Tools of Fraud Detection *

  2014cited by this paper
• Evidence on the Information Content of Text in Analyst Reports

  2014cited by this paper
• Restoring the Tower of Babel: How Foreign Firms Communicate with U.S. Investors

  2014cited by this paper
• The effect of manager-specific optimism on the tone of earnings conference calls

  2014cited by this paper
• Text and Context: Language Analytics in Finance

  2014cited by this paper
• Slow-Moving Real Information in Merger Arbitrage

  2014cited by this paper
• Wisdom of Crowds: The Value of Stock Opinions Transmitted through Social Media

  2014cited by this paper
• Textual Sentiment in Finance: A Survey of Methods and Models

  2014cited by this paper
• Who Writes the News? Corporate Press Releases During Merger Negotiations

  2014cited by this paper
• The Effect of Issuer Conservatism on IPO Pricing and Performance

  2013cited by this paper
• Individual investors and financial disclosure

  2013cited by this paper
• Word Power: A New Approach for Content Analysis

  2013cited by this paper
• Parsing Morphologically Rich Languages: Introduction to the Special Issue

  2013cited by this paper
• Self attribution bias of the CEO: Evidence from CEO interviews on CNBC

  2013cited by this paper
• Measuring Readability in Financial Disclosures

  2013cited by this paper
• Photoelectrocatalytic Performance of Benzoic Acid on Nanotube Array Electrodes

  2013cited by this paper
• IPO First-Day Returns, Offer Price Revisions, Volatility, and Form S-1 Language

  2013cited by this paper
• The Power of Voice: Managerial Affective States and Future Firm Performance

  2012cited by this paper
• Don't Believe the Hype: Local Media Slant, Local Advertising, and Firm Value

  2012cited by this paper
• Selective Publicity and Stock Prices

  2012cited by this paper
• Sentiment During Recessions

  2012cited by this paper
• Managers’ Use of Language Across Alternative Disclosure Outlets: Earnings Press Releases versus MD&A*: Language in Earnings Press Releases vs. MD&A

  2012cited by this paper
• Processing Fluency and Investors’ Reactions to Disclosure Readability

  2012cited by this paper
• Pattern Recognition Approaches to Japanese Character Recognition

  2012cited by this paper
• Detecting Deceptive Discussions in Conference Calls

  2012cited by this paper
• Earnings conference calls and stock returns: The incremental informativeness of textual tone

  2012cited by this paper
• The Role of the Media in Corporate Governance: Do the Media Influence Managers’ Capital Allocation Decisions?

  2012cited by this paper
• Journalists and the Stock Market

  2012cited by this paper
• Textual Analysis of Corporate Disclosures: A Survey of the Literature

  2011cited by this paper
• TopicView: Visually Comparing Topic Models of Text Collections

  2011cited by this paper
• Concept-Based Information Retrieval Using Explicit Semantic Analysis

  2011cited by this paper
• The Effect of Annual Report Readability on Analyst Following and the Properties of Their Earnings Forecasts

  2011cited by this paper
• Large-Sample Evidence on Firms’ Year-Over-Year MD&A Modifications

  2011cited by this paper
• Internet Appendix for "When is a Liability not a Liability? Textual Analysis, Dictionaries, and 10-Ks" *

  2011cited by this paper
• What Makes Conference Calls Useful? The Information Content of Managers' Presentations and Analysts' Discussion Sessions

  2011cited by this paper
• Managers' Use of Language Across Alternative Disclosure Outlets: Earnings Press Releases Versus MD&A

  2011cited by this paper
• Disclosure Tone and Shareholder Litigation

  2011cited by this paper
• Beyond the Numbers: Measuring the Information Content of Earnings Press Release Language

  2011cited by this paper
• Sentiment during recessions∗

  2011cited by this paper
• Reading Between the Lines: An Empirical Examination of Qualitative Attributes of Financial Analysts’ Reports

  2011cited by this paper
• The Effects of Reporting Complexity on Small and Large Investor Trading

  2010cited by this paper
• The Information Content of Forward-Looking Statements in Corporate Filings—A Naïve Bayesian Machine Learning Approach

  2010cited by this paper
• The Information Content of IPO Prospectuses

  2010cited by this paper
• The Information Content of Forward-Looking Statements in Corporate Filings—A Na¨ive Bayesian Machine Learning Approach

  2010cited by this paper
• Earnings Conference Call Content and Stock Price: The Case of REITs

  2010cited by this paper
• Management’s tone change, post earnings announcement drift and accruals

  2010cited by this paper
• How Does Financial Reporting Quality Relate to Investment Efficiency

  2009cited by this paper
• A Wolf in Sheep’s Clothing: The Use of Ethics-Related Terms in 10-K Reports

  2009cited by this paper
• Disclosure and the Cost of Capital: Evidence from Firms' Responses to the Enron Shock

  2009cited by this paper
• The Effect of Disclosures by Management, Analysts, and Business Press on Cost of Capital, Return Volatility, and Analyst Forecasts: A Study Using Content Analysis

  2009cited by this paper
• The Information Content of IPO Prospectuses

  2009cited by this paper
• Financial reporting complexity and investor underreaction to 10-K information

  2009cited by this paper
• Latent Dirichlet Allocation

  2009cited by this paper
• Discussion of “Annual report readability, current earnings, and earnings persistence”

  2008cited by this paper
• More than Words: Quantifying Language to Measure Firms' Fundamentals

  2008cited by this paper
• Disclosure and the Cost of Capital: Evidence from Firms’ Responses to the Enron Shock

  2008cited by this paper
• Annual Report Readability, Current Earnings, and Earnings Persistence

  2008cited by this paper
• Are Investors Influenced By How Earnings Press Releases Are Written?

  2008cited by this paper
• ASSESSING THE INFORMATION CONTENT OF NARRATIVE DISCLOSURES IN EXPLAINING BANKRUPTCY

  2008cited by this paper
• Yahoo! for Amazon: Sentiment Extraction from Small Talk on the Web

  2007cited by this paper
• The Information Content of FOMC Minutes

  2006cited by this paper
• Generating Typed Dependency Parses from Phrase Structure Parses

  2006cited by this paper
• What Drives Media Slant? Evidence from U.S. Daily Newspapers

  2006cited by this paper
• Giving Content to Investor Sentiment: The Role of Media in the Stock Market

  2005cited by this paper
• Is All That Talk Just Noise? The Information Content of Internet Stock Message Boards

  2004cited by this paper
• Unsupervised Learning by Probabilistic Latent Semantic Analysis

  2004cited by this paper
• Latent Dirichlet Allocation

  2003cited by this paper
• Accounting of disclosures.

  2003influential reference
• Periods, Capitalized Words, etc.

  2002cited by this paper
• Yahoo! for Amazon: Sentiment Extraction from Small Talk on the Web

  2001cited by this paper
• Is Sound Just Noise

  2001cited by this paper
• Book Reviews: Foundations of Statistical Natural Language Processing

  1999cited by this paper
• Exploring the similarity space

  1998cited by this paper
• Adaptive Sentence Boundary Disambiguation

  1994cited by this paper
• Building a Large Annotated Corpus of English: The Penn Treebank

  1993cited by this paper
• Thirteen ways to look at the correlation coefficient

  1988cited by this paper

• Artificial intelligence (AI) and corporate governance: Evidence from board size

  2026cites this paper
• In Culture We Trust: Corporate Culture and Credit Risk Assessment

  2026cites this paper
• Bridging the readability gap: corporate disclosure trends

  2026cites this paper
• The Impact of Corporate Culture Similarity between Audit Firms and Their Clients on Financial Reporting Quality

  2026cites this paper
• CEO overconfidence, ESG, and corporate financial performance: Evidence from an emerging country

  2026cites this paper
• Digital transformation and ESG performance in emerging-market banks: asymmetric effects across environmental, social and governance pillars

  2026cites this paper
• Readability of bylaws and financial performance: evidence from Brazilian financial cooperatives

  2026cites this paper
• From crisis to climate: Geopolitical turbulence, climate change exposure, and managerial ownership

  2026cites this paper
• Examining the ESG of banks. The integrated reporting perspective

  2026cites this paper
• Text-implied uncertainty in 10-K filings: Do investors get the message?

  2026cites this paper
• Unlocking green capital: Financial constraints and environmental investments in China

  2026cites this paper
• Operational Performance and Disclosure Tone

  2026cites this paper
• Corporate culture and company performance in emerging markets: evidence from China

  2026cites this paper
• Does the Application of Artificial Intelligence Enhance the Labor Income Share? — Evidence from China’s Listed Companies

  2026cites this paper
• A Test of Through-the-Cycle Ratings: Moody’s Response to COVID-19

  2026cites this paper
• Is risk disclosure in banks’ pillar 3 reporting informative? Analyzing tone consistency with annual reports

  2026cites this paper
• Investor Distraction and Multi-Dimensional Financial Narrative

  2026cites this paper
• Unveiling diversity: Does diversity of uncertainty influence corporate cash holdings?

  2026cites this paper
• Human capital disclosure in Islamic banks: a multi-method analysis using machine learning

  2026cites this paper
• Corporate integrity and corporate cash reserves: Insights from textual analysis

  2026cites this paper
• Managerial Sentiment and Default Risk: Evidence from China

  2026cites this paper
• Commanding corporate narratives: How military-experienced leaders shape corporate communication

  2026cites this paper
• ESG underperformance duration and corporate greenhushing: Evidence from China

  2026cites this paper
• Does digital transformation enhance carbon reduction? New evidence from micro-enterprises and listed enterprises in China

  2026cites this paper
• CEO Party School education and ESG performance: Evidence from China

  2026cites this paper
• Multi-class financial distress prediction using the textual information of earnings communication conferences based on ensemble machine learning models

  2026cites this paper
• Participant dyads making group decisions in social uncertainty adopt the exploitative strategy and show enhanced inter-brain synchrony.

  2026cites this paper
• PLTA-FinBERT: Pseudo-Label Generation-Based Test-Time Adaptation for Financial Sentiment Analysis

  2026cites this paper
• What accountants need to know about artificial intelligence and machine learning: a review and call for future research

  2026cites this paper
• Managerial Tone, Information Complexity and Abnormal Returns to Company Investment Announcements

  2026cites this paper
• Perceived innovativeness: A supervised latent-dirichlet-allocation-based approach

  2026cites this paper
• Does Independent Directors' Participation Matter in Interactive Information Exchange? Evidence from Earnings Communication Conferences in China*

  2026cites this paper
• Predicting financial distress using textual risk disclosures in annual reports: How and what risks are disclosed?

  2026cites this paper
• Fine-tuning ClimateBert transformer with ClimaText for the disclosure analysis of climate-related issues in corporates’ financial and non-financial reports

  2026cites this paper
• Corporate agility and monetary policy transmission

  2026cites this paper
• Chairman’s messages in Russian-language banking discourse: corporate framing strategies

  2026cites this paper
• Strategic discourse as competitive capability: measuring resilience and antifragility in B2B firms using NLP

  2026cites this paper
• The Return Power of Analyst Reports: Definition, Factor and Strategy

  2025cites this paper
• From Headlines to Stock Trends: Natural Language Processing and Explainable Artificial Intelligence Approach to Predicting Turkey’s Financial Pulse

  2025cites this paper
• The private securities litigation reform act and post-earnings announcement drift

  2025cites this paper
• Expert Decision‐Making Complexity in New Industries: The Case of Security Analysts

  2025cites this paper
• How Do Executives' Overseas Experiences Reshape Corporate Climate Risk Disclosure in Emerging Countries? Evidence from China's Listed Firms

  2025cites this paper
• Can ChatGPT improve the readability of financial reporting by the public sector entities? The case of Lisbon municipality

  2025cites this paper
• Unlocking bankruptcy clues: A novel sentence-based machine learning approach

  2025cites this paper
• Risk factor disclosure in green bond prospectuses and investor compensation

  2025cites this paper
• CEO left-handedness and readability

  2025cites this paper
• Corporate Digital Transformation and Annual Report Tone Management—A Moderating Perspective Based on Property Rights and Industry Competition Level

  2025cites this paper
• Online press and banking performance in a controlled media landscape: Evidence from Vietnam

  2025cites this paper
• Current Application Status, Challenges, and Future Prospects of Artificial Intelligence in the Accounting Field

  2025cites this paper
• Climate risk expressions of public views and government responses in China

  2025cites this paper
• A chief supply chain officer matters – but only when you are in trouble!

  2025cites this paper
• A Study of the Factors Contributing to the Impact of Climate Risks on Corporate Performance in China’s Energy Sector

  2025cites this paper
• Climate Change Exposure and the Readability of Narrative Disclosures in Annual Reports

  2025cites this paper
• Do managers use XBRL extension elements for impression management? Insights from XBRL tag name sentiment

  2025cites this paper
• Do integrated report readability and tone convey value relevant information? International evidence

  2025cites this paper
• Climate risk concern and green premium in the stock market: Evidence from China

  2025cites this paper
• Does big data development empower ESG performance of enterprises? Evidence from China

  2025cites this paper
• Voluntary disclosures and climate change uncertainty: Evidence from CDS premiums

  2025cites this paper
• Avoiding algorithm errors in textual analysis: A guide to selecting software, and a research agenda toward generative artificial intelligence

  2025cites this paper
• Artificial Intelligence Adoption and Corporate ESG Performance

  2025cites this paper
• How does the smart money feel? Hedge fund sentiment, returns, and the business cycle

  2025cites this paper
• Possibilistic Information: Implications for Accounting Research

  2025cites this paper
• Board risk committees and risk factor disclosures tone

  2025cites this paper
• Number of numbers: Does a greater proportion of quantitative textual disclosure reduce information risk?

  2025cites this paper
• Behavioural insights into CEO disclosure tone during COVID-19: an analysis of stock exchange companies

  2025cites this paper
• Unlocking corporate innovation: Leveraging peers' innovation-related narratives

  2025cites this paper
• The green governance effect of retail investor attention: Evidence from China's investor interactive platforms

  2025cites this paper
• Climate change, ethical accounting, and the Paris agreement: does financial statement divergence influence shareholder value?

  2025cites this paper
• Can Large Language Models Forecast Carbon Price Movements? Evidence from Chinese Carbon Markets

  2025cites this paper
• CSR ENGAGEMENT AND FINANCIAL PERFORMANCE: THE CASE OF ITALIAN UNRATED ESG SMALL CAPS

  2025cites this paper
• The role of board gender diversity in foreign currency hedging: A text-based analysis

  2025cites this paper
• A Novel Approach to Portfolio Construction: An Application of FinBERT Sentiment Analysis and Credibilistic CVaR Criterion

  2025cites this paper
• From Ecosystem Orchestrators to Partners: Unraveling the Diffusion Effect of AI Adoption in Manufacturing Ecosystems

  2025cites this paper
• Charitable Objectives or Donor Benefits? What Sponsor Language Reveals About Donor-Advised Fund Priorities and Resource Flows

  2025cites this paper
• NewsNet-SDF: Stochastic Discount Factor Estimation with Pretrained Language Model News Embeddings via Adversarial Networks

  2025cites this paper
• The real effects of disclosure in going private deals

  2025cites this paper
• The institutional ownership, auditor characteristics and KAM disclosure: Evidence from emerging markets

  2025cites this paper
• Narrative Disclosure Tone and Bank Risk: The Role of Economic Policy Uncertainty

  2025cites this paper
• The impact of customers’ MD&A sentiment on the bullwhip effect: A dyadic buyer-supplier perspective

  2025cites this paper
• Board Gender Diversity, Female Expertise, and Female Internationalization: Exploring Influences on the Readability of Sustainability Reporting

  2025cites this paper
• Corporate social responsibility and data visualization in 10-K filings

  2025cites this paper
• Federal judge ideology and the going‐concern reporting incentives of Big 4 and non–Big 4 auditors

  2025cites this paper
• Can Social Media Inform Corporate Decisions? Evidence from Merger Withdrawals

  2025influential citation
• Supervision of not-for-profit minority institutional shareholder and annual report readability: Evidence from a quasi-natural experiment☆

  2025cites this paper
• Customer orientation and stock resilience during adversity periods

  2025cites this paper
• Inside the black box of ESG-related terms in corporate site visits and ESG ratings improvement*

  2025cites this paper
• International Corporate Development Activities and Information Disclosures in Earnings Calls

  2025cites this paper
• Auditors’ Narcissism and Audit Report Readability: The Moderating Role of Auditor Specialization

  2025cites this paper
• From complexity to clarity: unraveling the determinants of annual report readability and tone in an emerging market

  2025cites this paper
• Artificial Intelligence in fraud detection: textual analysis of 10-K filings

  2025cites this paper
• The Real Effects of Disclosure in Going Private Deals

  2025cites this paper
• Multimodal stock market emotion recognition model trained with a large language model

  2025cites this paper
• CEO career horizons and readability of the notes to financial statements abstract

  2025cites this paper
• A multimodal sentiment classifier for financial decision making

  2025cites this paper
• Disclosure tone: information or obfuscation? Evidence from an emerging market

  2025cites this paper
• Unraveling the synergy of environmental information disclosure quality and tone on corporate green innovation: based on text mining technology

  2025cites this paper
• LLaMA-UTP: Knowledge-Guided Expert Mixture for Analyzing Uncertain Tax Positions

  2025cites this paper
• Disruptions at Sea: Shipping Sentiment, Pirate Attacks, and Commodity Price

  2025cites this paper
• Risk Disclosure and Company Valuation: Moderating Effect of Regulation

  2025cites this paper
• Annual report tone and bank risk-taking behavior: Evidence from China

  2025cites this paper