… Assess equipment for impairment; retail sites j building j equipment j property might be …
to property j plant j equipment; land impairments; assesses community j building j equipment j …

Breaking from a long stretch of using largely standard language in unqualified audit opinions,
the Public Company Accounting Oversight Board (PCAOB) expanded audit reports to …

In contrast to past auditor opinions, which were largely unqualified and uniformly written, a
new disclosure requirement expands auditors’ opinions to include a description of Critical …

We examine gender differences in the language of CFOs who participate in quarterly
earnings calls. Female executives are more concise and less optimistic, are clearer, use fewer …

The purpose of the study is to illustrate one application of unstructured data analysis in finance:
the scoring of a text document based on its tone (sentiment) and specific events that are …

The effect a trade war would have on corporate America is a widely disputed hot topic. On one
hand, the trade dispute may discourage abusive trade practices by foreign companies; on …

In their communications with the public, company managers disclose internal information,
sometimes unwittingly. Prior studies have documented that the tone change in earnings …

BACKGROUND: Chronic airway inflammation in asthma or chronic obstructive pulmonary
disease (COPD) may be involved in the pathogenesis of type 2 diabetes; however, …

We examine gender differences in the language of CFOs who participate in quarterly
earnings calls. Female executives are more concise and less optimistic, are clearer, use fewer …

OBJECTIVE—Although studies have indicated that increased dairy intake may reduce risk
of overweight and insulin resistance syndrome, data directly relating dairy intake to type 2 …