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Journal Articles

Transfer Learning and Textual Analysis of Accounting Disclosures: Applying Big Data Methods to Small(er) Datasets

Available to Purchase
Federico Siano, Peter Wysocki
Journal: Accounting Horizons
Accounting Horizons (2021) 35 (3): 217–244.
https://doi.org/10.2308/HORIZONS-19-161
Published: 01 September 2021
...; 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...
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