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Textual analysis and international financial reporting: Large sample evidence

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  1. Elshandidy, Tamer & Shrives, Philip J., 2016. "Environmental Incentives for and Usefulness of Textual Risk Reporting: Evidence from Germany," The International Journal of Accounting, Elsevier, vol. 51(4), pages 464-486.
  2. Bonsall, Samuel B. & Leone, Andrew J. & Miller, Brian P. & Rennekamp, Kristina, 2017. "A plain English measure of financial reporting readability," Journal of Accounting and Economics, Elsevier, vol. 63(2), pages 329-357.
  3. Nerantzidis, Michail & Tampakoudis, Ioannis & She, Chaoyuan, 2024. "Social media in accounting research: A review and future research agenda," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 54(C).
  4. Michael S. Drake & Phillip T. Lamoreaux & Phillip J. Quinn & Jacob R. Thornock, 2019. "Auditor benchmarking of client disclosures," Review of Accounting Studies, Springer, vol. 24(2), pages 393-425, June.
  5. Chris Florackis & Christodoulos Louca & Roni Michaely & Michael Weber, 2023. "Cybersecurity Risk," The Review of Financial Studies, Society for Financial Studies, vol. 36(1), pages 351-407.
  6. De George, Emmanuel T. & Li, Xi & Shivakumar, Lakshmanan, 2016. "A review of the IFRS adoption literature," LSE Research Online Documents on Economics 67599, London School of Economics and Political Science, LSE Library.
  7. Ioanna Kountouri & Eleftherios Manousakis & Andrianos E. Tsekrekos, 2019. "Latent semantic analysis of corporate social responsibility reports (with an application to Hellenic firms)," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 16(1), pages 1-19, March.
  8. Ying Cao & Linda A. Myers & Albert Tsang & Yong George Yang, 2017. "Management forecasts and the cost of equity capital: international evidence," Review of Accounting Studies, Springer, vol. 22(2), pages 791-838, June.
  9. de Kok, Ties, 2019. "Essays on reporting and information processing," Other publications TiSEM 468fd12b-19c0-4c7b-a33a-6, Tilburg University, School of Economics and Management.
  10. Zhao, Shuping & Xu, Kai & Wang, Zhao & Liang, Changyong & Lu, Wenxing & Chen, Bo, 2022. "Financial distress prediction by combining sentiment tone features," Economic Modelling, Elsevier, vol. 106(C).
  11. Hans B. Christensen & Luzi Hail & Christian Leuz, 2021. "Mandatory CSR and sustainability reporting: economic analysis and literature review," Review of Accounting Studies, Springer, vol. 26(3), pages 1176-1248, September.
  12. Jie Huang & Derek D. Wang & Yiying Wang, 2024. "Textual Attributes of Corporate Sustainability Reports and ESG Ratings," Sustainability, MDPI, vol. 16(21), pages 1-20, October.
  13. Elisabeth Sinnewe & Troy Yao & Mahbub Zaman, 2021. "Informing or obfuscating stakeholders: Integrated reporting and the information environment," Business Strategy and the Environment, Wiley Blackwell, vol. 30(8), pages 3893-3906, December.
  14. Shuyu Zhang & Xuanyu Zhou & Huifeng Pan & Junyi Jia, 2019. "Cryptocurrency, confirmatory bias and news readability – evidence from the largest Chinese cryptocurrency exchange," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 58(5), pages 1445-1468, March.
  15. Andrea Pawliczek & A. Nicole Skinner & Sarah L. C. Zechman, 2022. "Facilitating Tacit Collusion Through Voluntary Disclosure: Evidence from Common Ownership," Journal of Accounting Research, Wiley Blackwell, vol. 60(5), pages 1651-1693, December.
  16. Ann Tarca, 2020. "The IASB and Comparability of International Financial Reporting: Research Evidence and Implications," Australian Accounting Review, CPA Australia, vol. 30(4), pages 231-242, December.
  17. Pinto, Inês & Morais, Ana Isabel & Quick, Reiner, 2020. "The impact of the precision of accounting standards on the expanded auditor’s report in the European Union," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 40(C).
  18. Anya Kleymenova & Rimmy E. Tomy, 2022. "Observing Enforcement: Evidence from Banking," Journal of Accounting Research, Wiley Blackwell, vol. 60(4), pages 1583-1633, September.
  19. Luong, Hoa & Khedmati, Mehdi & Nguyen, Lan Anh & Nigmonov, Asror & Ovi, Nafisa Zabeen & Shams, Syed, 2023. "CEO-director ties and board gender diversity: US evidence," Journal of Behavioral and Experimental Finance, Elsevier, vol. 40(C).
  20. Jia, Jing & Li, Zhongtian, 2022. "Risk management committees and readability of risk management disclosure," Journal of Contemporary Accounting and Economics, Elsevier, vol. 18(3).
  21. Tang, Maogang & Liu, Yinlin & Hu, Fengxia & Wu, Baijun, 2023. "Effect of digital transformation on enterprises' green innovation: Empirical evidence from listed companies in China," Energy Economics, Elsevier, vol. 128(C).
  22. Bin Li & Gianfranco Siciliano & Mohan Venkatachalam & Patricia Naranjo & Rodrigo S. Verdi, 2021. "Economic Consequences of IFRS Adoption: The Role of Changes in Disclosure Quality," Contemporary Accounting Research, John Wiley & Sons, vol. 38(1), pages 129-179, March.
  23. Peng Liang & Nan Hu & Ling Liu & Ting Zhang, 2023. "Managerial tone and investors' hedging activities: Evidence from credit default swaps," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(4), pages 3971-3998, December.
  24. Aghamolla, Cyrus & Smith, Kevin, 2023. "Strategic complexity in disclosure," Journal of Accounting and Economics, Elsevier, vol. 76(2).
  25. Amir Hossain & Sudipta Bose & Abul Shamsuddin, 2023. "Diffusion of integrated reporting, insights and potential avenues for future research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2503-2555, June.
  26. 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).
  27. Drago, Carlo & Ginesti, Gianluca & Pongelli, Claudia & Sciascia, Salvatore, 2018. "Reporting strategies: What makes family firms beat around the bush? Family-related antecedents of annual report readability," Journal of Family Business Strategy, Elsevier, vol. 9(2), pages 142-150.
  28. Christian Lohmann & Thorsten Ohliger, 2020. "Bankruptcy prediction and the discriminatory power of annual reports: empirical evidence from financially distressed German companies," Journal of Business Economics, Springer, vol. 90(1), pages 137-172, February.
  29. Richard Frankel & Jared Jennings & Joshua Lee, 2022. "Disclosure Sentiment: Machine Learning vs. Dictionary Methods," Management Science, INFORMS, vol. 68(7), pages 5514-5532, July.
  30. Hao, Xuejing & Hu, Feng & Li, Zhu, 2024. "Entrepreneur-investor gender match effects in startup funding: Evidence from an entrepreneurial-themed reality TV show in China," International Review of Economics & Finance, Elsevier, vol. 93(PA), pages 811-832.
  31. Cheng, Lin & Jin, Qinglu & Ma, Hui, 2023. "Tone emphasis and insider trading," Journal of Corporate Finance, Elsevier, vol. 80(C).
  32. Kalelkar, Rachana & Xu, Hongkang & Nguyen, Duong & Chen, Zheng, 2024. "Generalist CEOs and the readability of the 10-K report," Advances in accounting, Elsevier, vol. 65(C).
  33. Guay, Wayne & Samuels, Delphine & Taylor, Daniel, 2016. "Guiding through the Fog: Financial statement complexity and voluntary disclosure," Journal of Accounting and Economics, Elsevier, vol. 62(2), pages 234-269.
  34. Huang, Pingping & Jiao, Yuehua & Li, Sihai, 2022. "Impact of internal control quality on the information content of social responsibility reports: A study based on text similarity—Evidence from China," International Journal of Accounting Information Systems, Elsevier, vol. 45(C).
  35. Chen, Jason V. & Li, Feng, 2015. "Discussion of “Textual analysis and international financial reporting: Large sample evidence”," Journal of Accounting and Economics, Elsevier, vol. 60(2), pages 181-186.
  36. Mai, Feng & Tian, Shaonan & Lee, Chihoon & Ma, Ling, 2019. "Deep learning models for bankruptcy prediction using textual disclosures," European Journal of Operational Research, Elsevier, vol. 274(2), pages 743-758.
  37. Lin, Sin-Jin & Zeng, Jhih-Hong & Chang, Te-Min & Hsu, Ming-Fu, 2024. "Linguistic complexity consideration for advanced risk decision making and handling," Research in International Business and Finance, Elsevier, vol. 69(C).
  38. Yao Ge & Zheng Qiao & Zhe Shen & Zhiyu Zhang, 2023. "Production similarity and the cross‐section of stock returns: A machine learning approach," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(5), pages 4849-4882, December.
  39. Amitav Saha & Sudipta Bose, 2021. "Do IFRS disclosure requirements reduce the cost of capital? Evidence from Australia," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(3), pages 4669-4701, September.
  40. Kiridaran Kanagaretnam & Xiangting Kong & Albert Tsang, 2020. "Home and foreign host country IFRS adoption and cross-delisting," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 51(6), pages 1008-1033, August.
  41. von Zedlitz, Gerrit, 2023. "Mind the gap?! The current state of biodiversity reporting," SAFE White Paper Series 95, Leibniz Institute for Financial Research SAFE.
  42. Ahsan Habib & Mostafa Monzur Hasan, 2020. "Business strategies and annual report readability," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(3), pages 2513-2547, September.
  43. Shuolei Xu & Fangjun Wang & Charles P. Cullinan & Nanyan Dong, 2022. "Corporate Tax Avoidance and Corporate Social Responsibility Disclosure Readability: Evidence from China," Australian Accounting Review, CPA Australia, vol. 32(2), pages 267-289, June.
  44. Renato Camodeca & Alex Almici & Umberto Sagliaschi, 2018. "Sustainability Disclosure in Integrated Reporting: Does It Matter to Investors? A Cheap Talk Approach," Sustainability, MDPI, vol. 10(12), pages 1-34, November.
  45. Shuangyan Li & Guangrui Wang & Yongli Luo, 2022. "Tone of language, financial disclosure, and earnings management: a textual analysis of form 20-F," Financial Innovation, Springer;Southwestern University of Finance and Economics, vol. 8(1), pages 1-24, December.
  46. Chune Young Chung & Amirhossein Fard & Hong Kee Sul, 2024. "The effect of corporate annual report quality on the relationship between institutional blockholder monitoring and firm's information environment," International Review of Finance, International Review of Finance Ltd., vol. 24(1), pages 139-153, March.
  47. Emmanuel T. De George & Xi Li & Lakshmanan Shivakumar, 2016. "A review of the IFRS adoption literature," Review of Accounting Studies, Springer, vol. 21(3), pages 898-1004, September.
  48. Fatemi, Ali & Glaum, Martin & Kaiser, Stefanie, 2018. "ESG performance and firm value: The moderating role of disclosure," Global Finance Journal, Elsevier, vol. 38(C), pages 45-64.
  49. Tao Chen, 2022. "Delayed informed trades and opinion divergence: Evidence from earnings releases," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 27(4), pages 4556-4574, October.
  50. Dyer, Travis & Lang, Mark & Stice-Lawrence, Lorien, 2017. "The evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation," Journal of Accounting and Economics, Elsevier, vol. 64(2), pages 221-245.
  51. Dr. M. Jayasree & Dr. Rachappa Shette, 2018. "Readability of MD&A and Operating Performance of Banking Companies," Working papers 269, Indian Institute of Management Kozhikode.
  52. 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.
  53. Meshram, Vedprakash Vasantrao & Arora, Jagriti, 2021. "Accounting constructs and economic consequences of IFRS adoption in India," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 45(C).
  54. Abukari, Kobana & Dutta, Shantanu & Li, Chen & Tang, Songlian & Zhu, Pengcheng, 2024. "Corporate communication and likelihood of data breaches," International Review of Economics & Finance, Elsevier, vol. 94(C).
  55. Liu, Hui & Chang, Yufan & Zuo, Man, 2023. "Key audit matters and insider trading profitability: Evidence from China," Journal of Contemporary Accounting and Economics, Elsevier, vol. 19(3).
  56. Dutta, Shantanu & Fuksa, Michel & Macaulay, Ken, 2019. "Determinants of MD&A sentiment in Canada," International Review of Economics & Finance, Elsevier, vol. 60(C), pages 130-148.
  57. Yuqian Zhang, 2023. "Using Google Trends to track the global interest in International Financial Reporting Standards: Evidence from big data," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 30(2), pages 87-100, April.
  58. Hyunkwon Cho & Robert Kim, 2021. "Asymmetric effects of voluntary disclosure on stock liquidity: evidence from 8‐K filings," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(1), pages 803-846, March.
  59. Dyer, Travis A. & Glaeser, Stephen & Lang, Mark H. & Sprecher, Caroline, 2024. "The effect of patent disclosure quality on innovation," Journal of Accounting and Economics, Elsevier, vol. 77(2).
  60. Solomon Opare & Muhammad Nurul Houqe & Tony van Zijl, 2021. "Meta‐analysis of the Impact of Adoption of IFRS on Financial Reporting Comparability, Market Liquidity, and Cost of Capital," Abacus, Accounting Foundation, University of Sydney, vol. 57(3), pages 502-556, September.
  61. Hasan, Mostafa Monzur & Habib, Ahsan, 2020. "Readability of narrative disclosures, and corporate liquidity and payout policies," International Review of Financial Analysis, Elsevier, vol. 68(C).
  62. Ming-Fu Hsu & Chingho Chang & Jhih‐Hong Zeng, 2022. "Automated text mining process for corporate risk analysis and management," Risk Management, Palgrave Macmillan, vol. 24(4), pages 386-419, December.
  63. Nazari, Jamal A. & Hrazdil, Karel & Mahmoudian, Fereshteh, 2017. "Assessing social and environmental performance through narrative complexity in CSR reports," Journal of Contemporary Accounting and Economics, Elsevier, vol. 13(2), pages 166-178.
  64. Leonardo Gambacorta & Salvatore Polizzi & Alessio Reghezza & Enzo Scannella, 2023. "Do banks practice what they preach? Brown lending and environmental disclosure in the euro area," BIS Working Papers 1143, Bank for International Settlements.
  65. Nguyen, Phuong Thi Thuy & Kimura, Akihisa, 2023. "Disclosure characteristics of annual reports and information asymmetry: Evidence from foreign firms listed on the US stock exchange," Finance Research Letters, Elsevier, vol. 54(C).
  66. Vanessa Behrmann & Lars Hornuf & Daniel Vrankar & Jochen Zimmermann, 2021. "The Deregulation of Quarterly Reporting and Its Effects on Information Asymmetry and Firm Value," CESifo Working Paper Series 9344, CESifo.
  67. Luzi Hail & Maximilian Muhn & David Oesch, 2021. "Do Risk Disclosures Matter When It Counts? Evidence from the Swiss Franc Shock," Journal of Accounting Research, Wiley Blackwell, vol. 59(1), pages 283-330, March.
  68. Shuili Du & Kun Yu, 2021. "Do Corporate Social Responsibility Reports Convey Value Relevant Information? Evidence from Report Readability and Tone," Journal of Business Ethics, Springer, vol. 172(2), pages 253-274, August.
  69. Belnap, Andrew, 2023. "The effect of intermediary coverage on disclosure: Evidence from a randomized field experiment," Journal of Accounting and Economics, Elsevier, vol. 75(1).
  70. Golubeva, Olga, 2023. "Accounting for transition: A literature review," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 51(C).
  71. Vivian W. Fang & Michael Iselin & Gaoqing Zhang, 2022. "Consistency as a Means to Comparability: Theory and Evidence," Management Science, INFORMS, vol. 68(6), pages 4279-4300, June.
  72. Tim Loughran & Bill Mcdonald, 2016. "Textual Analysis in Accounting and Finance: A Survey," Journal of Accounting Research, Wiley Blackwell, vol. 54(4), pages 1187-1230, September.
  73. Rongjiang Cai & Tao Lv & Cheng Wang & Nana Liu, 2023. "Can Environmental Information Disclosure Enhance Firm Value?—An Analysis Based on Textual Characteristics of Annual Reports," IJERPH, MDPI, vol. 20(5), pages 1-21, February.
  74. Yashar H Barardehi & Dan Bernhardt & Thomas G Ruchti & Marc Weidenmier, 2021. "The Night and Day of Amihud’s (2002) Liquidity Measure [Asset pricing with liquidity risk]," The Review of Asset Pricing Studies, Society for Financial Studies, vol. 11(2), pages 269-308.
  75. M. Jayasree & Rachappa Shette, 2021. "Readability of Annual Reports and Operating Performance of Indian Banking Companies," IIM Kozhikode Society & Management Review, , vol. 10(1), pages 20-30, January.
  76. Akhilesh Bajaj & Lori N. K. Leonard & Li Sun & Zhenze Xing, 2023. "Corporate social responsibility and annual report reading difficulty," Review of Quantitative Finance and Accounting, Springer, vol. 60(4), pages 1393-1428, May.
  77. Zheyuan Zhang & Huiying Wu & Sammy Xiaoyan Ying & Jiaxing You, 2023. "Corporate Innovation and Disclosure Strategy," Abacus, Accounting Foundation, University of Sydney, vol. 59(1), pages 76-133, March.
  78. 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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