Textual Analysis of Corporate Disclosures: A Survey of the Literature
Journal of Accounting Literature, Forthcoming
Posted: 8 Feb 2011
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: 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
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