...Michelle A. Draeger; Jacob Z. Haislip; Mikhail Sterin SYNOPSIS Companies are increasingly disclosing earnings announcements prior to the completion of the year-end audit. Earnings that are released before the audit is complete are viewed negatively by investors and are positively associated...

...; G32; M21; M41. disclosure earnings announcement machine learning natural language processing neural network textual analysis transfer learning This study introduces and demonstrates the application of new machine transfer learning methods to classify the content of corporate...