...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...

... earnings announcement machine learning natural language processing neural network textual analysis transfer learning The pre-training of this new class of language models allows them to capture and learn a wide variety of linguistic features within a language, including long-term dependencies...