Work

Inferring accounting conservatism from textual analysis of 10-K forms

Year: 2025

Type: article

Source: Managerial Finance

DOI: 10.1108/mf-02-2025-0071

Authors: Mahnaz Paydarzarnaghi, J. David Diltz, Salil K. Sarkar

Institutions: The University of Texas at Arlington, Roger Williams University, Ottawa University, Central Michigan University

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: closed

OpenAlex ID: W4415541709

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Cites: 39

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