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The Information Content of Forward‐Looking Statements in Corporate Filings—A Naïve Bayesian Machine Learning Approach

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Cited by:

  1. Frankel, Richard & Jennings, Jared & Lee, Joshua, 2016. "Using unstructured and qualitative disclosures to explain accruals," Journal of Accounting and Economics, Elsevier, vol. 62(2), pages 209-227.
  2. David F. Larcker & Anastasia A. Zakolyukina, 2012. "Detecting Deceptive Discussions in Conference Calls," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 50(2), pages 495-540, May.
  3. Durnev, Art & Mangen, Claudine, 2020. "The spillover effects of MD&A disclosures for real investment: The role of industry competition," Journal of Accounting and Economics, Elsevier, vol. 70(1).
  4. Del Gaudio, Belinda L. & Megaravalli, Amith V. & Sampagnaro, Gabriele & Verdoliva, Vincenzo, 2020. "Mandatory disclosure tone and bank risk-taking: Evidence from Europe," Economics Letters, Elsevier, vol. 186(C).
  5. Liang Liu & Hang Le & Steve Thompson, 2022. "CEO overconfidence and bank systemic risk: Evidence from U.S. bank holding companies," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 27(3), pages 2977-2996, July.
  6. Sunita Goel & Jagdish Gangolly, 2012. "Beyond The Numbers: Mining The Annual Reports For Hidden Cues Indicative Of Financial Statement Fraud," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 19(2), pages 75-89, April.
  7. Tzu-Pu Chang & Yu-Wei Chan & Ping-Huang Wang, 2023. "Forecasting TAIEX and FITX with Affirmative and Doubtful Investor Sentiments," Bulletin of Applied Economics, Risk Market Journals, vol. 10(2), pages 127-140.
  8. Zheng, Min & Huang, Rong & Wang, Xintong & Li, Xiaorong, 2023. "Do firms adopting cloud computing technology exhibit higher future performance? A textual analysis approach," International Review of Financial Analysis, Elsevier, vol. 90(C).
  9. Lang, Mark & Pinto, Jedson & Sul, Edward, 2024. "MiFID II unbundling and sell-side analyst research," Journal of Accounting and Economics, Elsevier, vol. 77(1).
  10. Walid Ben‐Amar & Merridee Bujaki & Bruce McConomy & Philip McIlkenny, 2022. "Disclosure transparency and impression management: A textual analysis of board gender diversity disclosures in Canada," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(5), pages 1247-1265, September.
  11. Matthias M M Buehlmaier & Josef Zechner, 2021. "Financial Media, Price Discovery, and Merger Arbitrage [Who writes the news? Corporate press releases during merger negotiations]," Review of Finance, European Finance Association, vol. 25(4), pages 997-1046.
  12. Liebmann, Michael & Orlov, Alexei G. & Neumann, Dirk, 2016. "The tone of financial news and the perceptions of stock and CDS traders," International Review of Financial Analysis, Elsevier, vol. 46(C), pages 159-175.
  13. Sheng-Syan Chen & Chia-Wei Huang & Chuan-Yang Hwang & Yanzhi Wang, 2022. "Voluntary disclosure and corporate innovation," Review of Quantitative Finance and Accounting, Springer, vol. 58(3), pages 1081-1115, April.
  14. Dong Xu & Ruping Ge & Zhihua Niu, 2019. "Forward-Looking Element Recognition Based on the LSTM-CRF Model with the Integrity Algorithm," Future Internet, MDPI, vol. 11(1), pages 1-16, January.
  15. Katarzyna Anna Bilicka & Elisa Casi & Carol Seregni & Barbara Stage, 2021. "Tax Strategy Disclosure: A Greenwashing Mandate?," CESifo Working Paper Series 9030, CESifo.
  16. Nadezda Gulko & Catriona Hyde & Nina Seppala, 2017. "Disclosure of corporate risks and governance before, during and after the global financial crisis: case study in the UK construction industry in 2006–2009," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 14(3), pages 207-223, August.
  17. Matthew Ege & Jennifer L. Glenn & John R. Robinson, 2020. "Unexpected SEC Resource Constraints and Comment Letter Quality†," Contemporary Accounting Research, John Wiley & Sons, vol. 37(1), pages 33-67, March.
  18. An, Suwei & Liu, Yi & Tan, Xiaofen & Wu, Kai, 2024. "Manager sentiment, deal characteristics, and takeover performance," The British Accounting Review, Elsevier, vol. 56(6).
  19. Berger, Philip G., 2011. "Challenges and opportunities in disclosure research—A discussion of ‘the financial reporting environment: Review of the recent literature’," Journal of Accounting and Economics, Elsevier, vol. 51(1), pages 204-218.
  20. Caleb Rawson & Stephen P. Rowe, 2024. "The power of not trading: Evidence from index fund ownership," Review of Accounting Studies, Springer, vol. 29(1), pages 388-422, March.
  21. Huo, Di & Huang, Wei & Huang, Yuting & Ke, Youlin & Shen, Zhe, 2024. "Stock exchange comment letters and MD&A tone management," Research in International Business and Finance, Elsevier, vol. 70(PB).
  22. Wang, Xianjue, 2021. "Disclosure by firms under voting pressure," International Review of Financial Analysis, Elsevier, vol. 78(C).
  23. Chen, Jean Jinghan & Liu, Jianmei & Xie, Li & Cheng, Xinsheng, 2024. "Impression management, forward-looking strategy-related disclosure, and excess executive compensation: Evidence from China," The British Accounting Review, Elsevier, vol. 56(5).
  24. Liu, Pu & Nguyen, Hazel T., 2020. "CEO characteristics and tone at the top inconsistency," Journal of Economics and Business, Elsevier, vol. 108(C).
  25. Thomas Bourveau & Yun Lou & Rencheng Wang, 2018. "Shareholder Litigation and Corporate Disclosure: Evidence from Derivative Lawsuits," Journal of Accounting Research, Wiley Blackwell, vol. 56(3), pages 797-842, June.
  26. Neu, Dean & Saxton, Greg & Rahaman, Abu & Everett, Jeffery, 2019. "Twitter and social accountability: Reactions to the Panama Papers," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 61(C), pages 38-53.
  27. Andrew Todd & James Bowden & Yashar Moshfeghi, 2024. "Text‐based sentiment analysis in finance: Synthesising the existing literature and exploring future directions," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 31(1), March.
  28. Yubin Qian & Ya Sun, 2022. "Bibliometric analysis of literature on narrative discourse in corporate annual reports (1990–2019)," Quality & Quantity: International Journal of Methodology, Springer, vol. 56(2), pages 429-446, April.
  29. Badertscher, Brad & Shroff, Nemit & White, Hal D., 2013. "Externalities of public firm presence: Evidence from private firms' investment decisions," Journal of Financial Economics, Elsevier, vol. 109(3), pages 682-706.
  30. G. Gopalakrishna, 2017. "Robust test of Long Run Risk and Valuation risk model," Working Papers wp1107, Dipartimento Scienze Economiche, Universita' di Bologna.
  31. Slapnik, Ursula & Lončarski, Igor, 2023. "Understanding sovereign credit ratings: Text-based evidence from the credit rating reports," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 88(C).
  32. Hyunsun Kim-Hahm, 2023. "Computational approach to studying media coverage of organizations," Journal of Computational Social Science, Springer, vol. 6(2), pages 561-587, October.
  33. Jorge Mejia & Shawn Mankad & Anandasivam Gopal, 2019. "A for Effort? Using the Crowd to Identify Moral Hazard in New York City Restaurant Hygiene Inspections," Information Systems Research, INFORMS, vol. 30(4), pages 1363-1386, December.
  34. Hun‐Tong Tan & Elaine Ying Wang & Bo Zhou, 2014. "When the Use of Positive Language Backfires: The Joint Effect of Tone, Readability, and Investor Sophistication on Earnings Judgments," Journal of Accounting Research, Wiley Blackwell, vol. 52(1), pages 273-302, March.
  35. Huijue Kelly Duan & Hanxin Hu & Yangin (Ben) Yoon & Miklos Vasarhelyi, 2022. "Increasing the utility of performance audit reports: Using textual analytics tools to improve government reporting," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 29(4), pages 201-218, October.
  36. Wang, Chao & Zhang, Yue & Zhang, Weiguo & Gong, Xue, 2021. "Textual sentiment of comments and collapse of P2P platforms: Evidence from China's P2P market," Research in International Business and Finance, Elsevier, vol. 58(C).
  37. Diego Téllez & Maximiliano Gonz�lez & Alexander Guzm�n & Mar�a Andrea Trujillo, 2017. "What do you say and how do you say it: Information disclosure in Latin American firms," Documentos de Trabajo de Valor Público 16358, Universidad EAFIT.
  38. John Berns & Patty Bick & Ryan Flugum & Reza Houston, 2022. "Do changes in MD&A section tone predict investment behavior?," The Financial Review, Eastern Finance Association, vol. 57(1), pages 129-153, February.
  39. Orhun, Eda, 2019. "Voluntary disclosure and market competition: Theory and evidence from the U.S. services sector," Research in International Business and Finance, Elsevier, vol. 47(C), pages 354-370.
  40. Elena Beccalli & Saverio Bozzolan & Enrico Laghi & Marco Mattei, 2018. "Do letters to shareholders inform or mislead? Insights from insider trading," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2018(2), pages 73-109.
  41. Stolowy, Hervé & Jeanjean, Thomas & Erkens, Michael, 2011. "The economic consequences of increasing the international visibility of financial reports," HEC Research Papers Series 957, HEC Paris.
  42. Brian J. Bushee & Ian D. Gow & Daniel J. Taylor, 2018. "Linguistic Complexity in Firm Disclosures: Obfuscation or Information?," Journal of Accounting Research, Wiley Blackwell, vol. 56(1), pages 85-121, March.
  43. Burström, Thommie & Parida, Vinit & Lahti, Tom & Wincent, Joakim, 2021. "AI-enabled business-model innovation and transformation in industrial ecosystems: A framework, model and outline for further research," Journal of Business Research, Elsevier, vol. 127(C), pages 85-95.
  44. Noh, Joonki & Zhou, Dexin, 2022. "Executives’ Blaming external factors and market reactions: Evidence from earnings conference calls," Journal of Banking & Finance, Elsevier, vol. 134(C).
  45. Ya-Guang Du & Shu Li & Nan-Ting Kuo & Dan Li, 2025. "Does the annual report readability improve corporate R&D investment? Evidence from China," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 22(2), pages 440-460, June.
  46. Aparna Gupta & Abena Owusu & Jue Wang, 2024. "Assessing U.S. insurance firms' climate change impact and response," The Geneva Papers on Risk and Insurance - Issues and Practice, Palgrave Macmillan;The Geneva Association, vol. 49(3), pages 571-604, July.
  47. Jegadeesh, Narasimhan & Wu, Di, 2013. "Word power: A new approach for content analysis," Journal of Financial Economics, Elsevier, vol. 110(3), pages 712-729.
  48. Ding, Rong & Hou, Wenxuan & Liu, Yue (Lucy) & Zhang, John Ziyang, 2018. "Media censorship and stock price: Evidence from the foreign share discount in China," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 55(C), pages 112-133.
  49. Chou, Chi-Chun & Chang, C. Janie & Peng, Jacob, 2016. "Integrating XBRL data with textual information in Chinese: A semantic web approach," International Journal of Accounting Information Systems, Elsevier, vol. 21(C), pages 32-46.
  50. Cuiyuan Wang & Tao Wang & Changhe Yuan, 2020. "Does Applying Deep Learning in Financial Sentiment Analysis Lead to Better Classification Performance?," Economics Bulletin, AccessEcon, vol. 40(2), pages 1091-1105.
  51. Blankespoor, Elizabeth, 2022. "Understanding investor interaction with firm information: A discussion of Lee and Zhong (2022)," Journal of Accounting and Economics, Elsevier, vol. 74(2).
  52. Karthik Balakrishnan & John E. Core & Rodrigo S. Verdi, 2014. "The Relation Between Reporting Quality and Financing and Investment: Evidence from Changes in Financing Capacity," Journal of Accounting Research, Wiley Blackwell, vol. 52(1), pages 1-36, March.
  53. Jenice Prather-Kinsey & Francesco De Luca & Ho-Tan-Phat Phan, 2022. "Improving the global comparability of IFRS-based financial reporting through global enforcement: a proposed organizational dynamic," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 19(3), pages 330-351, September.
  54. Hassanein, Ahmed, 2022. "Risk reporting and stock return in the UK: Does market competition Matter?," The North American Journal of Economics and Finance, Elsevier, vol. 59(C).
  55. Jeremy Bertomeu, 2020. "Machine learning improves accounting: discussion, implementation and research opportunities," Review of Accounting Studies, Springer, vol. 25(3), pages 1135-1155, September.
  56. Dongshin Kim & Dongkuk Lim & Jonathan A. Wiley, 2023. "Narrative Investment-Risk Disclosure & REIT Investment," The Journal of Real Estate Finance and Economics, Springer, vol. 66(2), pages 542-567, February.
  57. Chiara Mio & Pier Luigi Marchini & Alice Medioli, 2020. "Forward‐looking information in integrated reports: Insights from “best in class”," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(5), pages 2212-2224, September.
  58. Volkan Muslu & Sunay Mutlu & Suresh Radhakrishnan & Albert Tsang, 2019. "Corporate Social Responsibility Report Narratives and Analyst Forecast Accuracy," Journal of Business Ethics, Springer, vol. 154(4), pages 1119-1142, February.
  59. Gregory D. Saxton & Dean Neu, 2022. "Twitter-Based Social Accountability Processes: The Roles for Financial Inscriptions-Based and Values-Based Messaging," Journal of Business Ethics, Springer, vol. 181(4), pages 1041-1064, December.
  60. Rennekamp, Kristina M. & Sethuraman, Mani & Steenhoven, Blake A., 2022. "Engagement in earnings conference calls," Journal of Accounting and Economics, Elsevier, vol. 74(1).
  61. Fengler, Matthias & Phan, Minh Tri, 2023. "A Topic Model for 10-K Management Disclosures," Economics Working Paper Series 2307, University of St. Gallen, School of Economics and Political Science.
  62. Quan Gan & Buhui Qiu, 2021. "The information content of 10‐K file size change," International Review of Finance, International Review of Finance Ltd., vol. 21(4), pages 1251-1285, December.
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