Textual Analysis in Accounting and Finance: A Survey
Year: 2016
Type: article
Abstract: ABSTRACT Relative to quantitative methods traditionally used in accounting and finance, textual analysis is substantially less precise. Thus, understanding the art is of equal importance to understanding the science. In this survey, we describe the nuances of the method and, as users of textual analysis, some of the tripwires in implementation. We also review the contemporary textual analysis literature and highlight areas of future research.
Source: Journal of Accounting Research
Authors: TIM LOUGHRAN, BILL MCDONALD
Institution: University of Notre Dame
Language: English
Subfield: General Social Sciences
Field: Social Sciences
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W2625464253