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Keywords: textual analysis
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Journal Articles
Journal of International Accounting Research 1–22.
Published: 21 June 2024
...: International Financial Reporting Standards (IFRS); management discussion and analysis (MD&A) information; textual analysis; difference-in-differences (DiD) analysis; propensity score matching (PSM); regulation change. I. INTRODUCTION M any rms are currently using International Financial Reporting Standards...
Journal Articles
Journal of International Accounting Research (2023) 22 (3): 1–30.
Published: 01 October 2023
... to identify hidden topic clusters based on extremely large corpora of unstructured text documents ( Antons et al. 2019 ; Bao and Datta 2014 ; Ferri et al. 2018 , 2021 ). We utilize unsupervised machine learning models of textual analysis and LDA topic modeling to identify the hidden patterns/topics based...