Beyond The Numbers: Mining The Annual Reports For Hidden Cues Indicative Of Financial Statement Fraud
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DOI: 10.1002/isaf.1326
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References listed on IDEAS
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Citations
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Cited by:
- Amani, Farzaneh A. & Fadlalla, Adam M., 2017. "Data mining applications in accounting: A review of the literature and organizing framework," International Journal of Accounting Information Systems, Elsevier, vol. 24(C), pages 32-58.
- YAN, Beibei & AERTS, Walter, 2014. "Rhetorical impression management in corporate narratives and institutional environment," Working Papers 2014014, University of Antwerp, Faculty of Business and Economics.
- Bhattacharya, Indranil & Mickovic, Ana, 2024. "Accounting fraud detection using contextual language learning," International Journal of Accounting Information Systems, Elsevier, vol. 53(C).
- Zhang, Yi & Liu, Tianxiang & Li, Weiping, 2024. "Corporate fraud detection based on linguistic readability vector: Application to financial companies in China," International Review of Financial Analysis, Elsevier, vol. 95(PB).
- Tomoshiro Ochiai & Jose C. Nacher, 2020. "Unveiling the directional network behind the financial statements data using volatility constraint correlation," Papers 2008.07836, arXiv.org, revised Jun 2023.
- Ochiai, Tomoshiro & Nacher, Jose C., 2022. "Unveiling the directional network behind financial statements data using volatility constraint correlation," Physica A: Statistical Mechanics and its Applications, Elsevier, vol. 600(C).
- Jaeschke, Reemda & Lopatta, Kerstin & Yi, Cheong, 2018. "Managers’ use of language in corrupt firms’ financial disclosures: Evidence from FCPA violators," Scandinavian Journal of Management, Elsevier, vol. 34(2), pages 170-192.
- Zhang, Yi & Hu, Ailing & Wang, Jiahua & Zhang, Yaojie, 2022. "Detection of fraud statement based on word vector: Evidence from financial companies in China," Finance Research Letters, Elsevier, vol. 46(PB).
- Sunita Goel & Ozlem Uzuner, 2016. "Do Sentiments Matter in Fraud Detection? Estimating Semantic Orientation of Annual Reports," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 23(3), pages 215-239, July.
- Elias Zavitsanos & Dimitris Mavroeidis & Konstantinos Bougiatiotis & Eirini Spyropoulou & Lefteris Loukas & Georgios Paliouras, 2023. "Financial misstatement detection: a realistic evaluation," Papers 2305.17457, arXiv.org.
- Senave, Elseline & Jans, Mieke J. & Srivastava, Rajendra P., 2023. "The application of text mining in accounting," International Journal of Accounting Information Systems, Elsevier, vol. 50(C).
- Fahd Alduais & Nashat Ali Almasria & Abeer Samara & Ali Masadeh, 2022. "Conciseness, Financial Disclosure, and Market Reaction: A Textual Analysis of Annual Reports in Listed Chinese Companies," IJFS, MDPI, vol. 10(4), pages 1-22, November.
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