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Keywords: text analytics
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Journal Articles
Journal Articles
Journal of Emerging Technologies in Accounting (2022) 19 (2): 61–79.
Published: 01 September 2022
..., USA; Lei Gao, University of North Florida, Coggin College of Business, Department of Accounting and Finance, Jacksonville, FL, USA. Editor's note: Accepted by Hui Du. 1 3 2020 1 7 2021 2022 cybersecurity risk disclosures text analytics 10-K 20-F home bias bag...
Journal Articles
Journal of Emerging Technologies in Accounting (2022) 19 (1): 69–78.
Published: 01 March 2022
.... We investigate several factors such as company size, company age, complexity, domestic versus international, and audited versus unaudited reports and how they contribute to the readability of sustainability reports. We apply text analytics to U.S. and Global firm issued sustainability reports. We...