Does earnings management affect linguistic features of MD&A disclosures?
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DOI: 10.1016/j.frl.2022.103352
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- Li, Jing & Li, Nan & Xia, Tongshui & Guo, Jinjin, 2023. "Textual analysis and detection of financial fraud: Evidence from Chinese manufacturing firms," Economic Modelling, Elsevier, vol. 126(C).
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Keywords
Obfuscation; Readability; Lexical diversity; Sentiment; Uncertainty;All these keywords.
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