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Using unstructured and qualitative disclosures to explain accruals

Citations

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Cited by:

  1. Iatridis, George Emmanuel & Pappas, Kostas & Walker, Martin, 2022. "Narrative disclosure quality and the timeliness of goodwill impairments," The British Accounting Review, Elsevier, vol. 54(2).
  2. Ylinen, Mika & Ranta, Mikko, 2025. "Predicting corporate innovation using machine learning and social media data," Technovation, Elsevier, vol. 148(C).
  3. Essi Nousiainen & Mikko Ranta & Mika Ylinen & Marko Järvenpää, 2024. "Using machine learning and 10‐K filings to measure innovation," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(4), pages 3211-3239, December.
  4. John Donovan & Jared Jennings & Kevin Koharki & Joshua Lee, 2021. "Measuring credit risk using qualitative disclosure," Review of Accounting Studies, Springer, vol. 26(2), pages 815-863, June.
  5. Jeremy Bertomeu & Edwige Cheynel & Yifei Liao & Mario Milone, 2025. "Using Machine Learning to Measure Conservatism," Management Science, INFORMS, vol. 71(2), pages 1504-1522, February.
  6. Mushtaq, Rizwan & Gull, Ammar Ali & Shahab, Yasir & Derouiche, Imen, 2022. "Do financial performance indicators predict 10-K text sentiments? An application of artificial intelligence," Research in International Business and Finance, Elsevier, vol. 61(C).
  7. Angelo, Benjamin, 2025. "The private securities litigation reform act and post-earnings announcement drift," Journal of Contemporary Accounting and Economics, Elsevier, vol. 21(3).
  8. Rjiba, Hatem & Saadi, Samir & Boubaker, Sabri & Ding, Xiaoya (Sara), 2021. "Annual report readability and the cost of equity capital," Journal of Corporate Finance, Elsevier, vol. 67(C).
  9. Van Anh Thi Pham & Lan Anh Nguyen & Steven Dellaportas & Duc Hong Thi Phan & Quan Hong Nguyen, 2025. "How Does Big Data Analytics Impact Accounting Manipulation?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 65(3), pages 2918-2934, September.
  10. Ammar Ali Gull & Asad Ali Rind & Muhammad Tahir Suleman, 2025. "Do Co‐Opted Boards Lead to Managerial Obfuscation? Evidence From the 10‐K Report Readability," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 30(4), pages 4151-4181, October.
  11. Hoberg, Gerard, 2016. "Discussion of using unstructured and qualitative disclosures to explain accruals," Journal of Accounting and Economics, Elsevier, vol. 62(2), pages 228-233.
  12. Li, Ken, 2022. "Textual fundamentals in earnings press releases," Advances in accounting, Elsevier, vol. 57(C).
  13. Miao Jiang & Bo Zhu & Luxi Li, 2024. "Manager‐specific manipulation of tone and stock price synchronicity," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(4), pages 3803-3821, December.
  14. Yao, Kai & Chevapatrakul, Thanaset & Nguyen, Thach Vu Hong & Yin, Shiyan, 2026. "Uncertainty words and corporate information environment," Research in International Business and Finance, Elsevier, vol. 81(C).
  15. Wei Jiang & Chuyue Shi & Yu Li & Sujuan Xie, 2024. "Executive individualism and the tone of firms' annual reports," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(5), pages 4567-4591, December.
  16. Claudine Mangen & Alexia Paduano & Bianca Paduano & Jessica Hadzurik & Juliano Leggio & Kayla Russo, 2020. "Smoke and Mirrors? Disclosures in the Marijuana Industry in Canada," Accounting Perspectives, John Wiley & Sons, vol. 19(3), pages 149-179, September.
  17. Matthew Bamber & Santhosh Abraham, 2020. "On the “Realities” of Investor‐Manager Interactivity: Baudrillard, Hyperreality, and Management Q&A Sessions†," Contemporary Accounting Research, John Wiley & Sons, vol. 37(2), pages 1290-1325, June.
  18. Huafeng (Jason) Chen & Jason Victor Chen & Feng Li, 2024. "The Number of Estimates in Footnotes and Accruals," Management Science, INFORMS, vol. 70(1), pages 283-308, January.
  19. Elshandidy, Tamer & Kamel, Hany, 2024. "Tone of narrative disclosures and earnings management: UK evidence," Advances in accounting, Elsevier, vol. 64(C).
  20. Xi Chen & Yang Ha (Tony) Cho & Yiwei Dou & Baruch Lev, 2022. "Predicting Future Earnings Changes Using Machine Learning and Detailed Financial Data," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 60(2), pages 467-515, May.
  21. Blankespoor, Elizabeth & deHaan, Ed & Marinovic, Iván, 2020. "Disclosure processing costs, investors’ information choice, and equity market outcomes: A review," Journal of Accounting and Economics, Elsevier, vol. 70(2).
  22. Jha, Manish, 2025. "Do activists align with larger mutual funds?," Journal of Banking & Finance, Elsevier, vol. 173(C).
  23. Richard Frankel & Jared Jennings & Joshua Lee, 2022. "Disclosure Sentiment: Machine Learning vs. Dictionary Methods," Management Science, INFORMS, vol. 68(7), pages 5514-5532, July.
  24. Yasheng Chen & Xian Huang & Zhuojun Wu, 2023. "From natural language to accounting entries using a natural language processing method," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(4), pages 3781-3795, December.
  25. 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).
  26. Federico Siano, 2025. "The News in Earnings Announcement Disclosures: Capturing Word Context Using LLM Methods," Management Science, INFORMS, vol. 71(11), pages 9831-9855, November.
  27. Chad R. Larson & Richard Sloan & Jenny Zha Giedt, 2018. "Defining, measuring, and modeling accruals: a guide for researchers," Review of Accounting Studies, Springer, vol. 23(3), pages 827-871, September.
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