... real-world examples. similarity metric textual analysis cosine similarity vector similarity similarity The main objective of this paper is to introduce a new measure of similarity between two documents represented by multidimensional vectors where each unique word or phrase is treated...

..., Oakland Community College, Bloomfield Hills, MI, USA. Editor's note: Accepted by Kevin C. Moffitt. 1 9 2019 1 5 2021 2022 textual analysis readability MD&A multilevel analyses Coh-Metrix bankruptcy Accounting disclosures are important tools utilized...

...-earnings conference calls textual analysis information environment voluntary disclosure Many companies hold conference calls in conjunction with quarterly earnings releases (hereafter, earnings conference calls) to interact with analysts and give detailed explanations regarding their quarterly...

..., Southern Illinois University Edwardsville, Accounting Department, Edwardsville, IL, USA; Trevor Shonhiwa, Truman State University, Department of Accounting, Kirksville, MO, USA. Editor's note: Accepted by Alexander John Sannella. 2021 audit analytics textual analysis detective controls...

... in differentiating between bankrupt and non-bankrupt companies. The reasons are discussed in the paper. textual analysis accounting disclosures bankruptcy latent semantic analysis Editor's note: Accepted by Miklos A. Vasarhelyi. June 2017 January 2018 2018 The existing...