A practical approach to advanced text mining in finance
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 scoring of a text document based on its tone (sentiment) and specific events that are …
Critical audit matters: Possible market misinterpretation
The Public Company Accounting Oversight Board recently expanded audit reports to disclose
Critical Audit Matters (CAMs) and the audit procedures used to address them. We study …
Critical Audit Matters (CAMs) and the audit procedures used to address them. We study …
[PDF][PDF] Are critical audit matters informative
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 …
the Public Company Accounting Oversight Board (PCAOB) expanded audit reports to …
A New Uncertainty Measure-CAM
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 …
new disclosure requirement expands auditors’ opinions to include a description of Critical …
Gender difference in CFO communication: Evidence from earnings calls
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 …
earnings calls. Female executives are more concise and less optimistic, are clearer, use fewer …
“Fake” Tariff News: Is Corporate America Concerned with Trade Wars?
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 …
hand, the trade dispute may discourage abusive trade practices by foreign companies; on …
When more or less is less: Managers' clichés
In their communications with the public, company managers disclose internal information,
sometimes unwittingly. Prior studies have documented that the tone change in earnings …
sometimes unwittingly. Prior studies have documented that the tone change in earnings …
Benefits of Having a Female CFO
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 …
earnings calls. Female executives are more concise and less optimistic, are clearer, use fewer …
“Fake” Tariff News: Is Corporate America Concerned with Trade War?
K Suslava, J Livnat, J Klevak… - Journal of …, 2019 - digitalcommons.bucknell.edu
The effect of trade war on Corporate America is a widely disputed hot topic. On one hand,
the trade dispute might ward off abusive trade practices by foreign companies, but, on the …
the trade dispute might ward off abusive trade practices by foreign companies, but, on the …
The semantic reader project: Augmenting scholarly documents through ai-powered interactive reading interfaces
Scholarly publications are key to the transfer of knowledge from scholars to others. However,
research papers are information-dense, and as the volume of the scientific literature grows, …
research papers are information-dense, and as the volume of the scientific literature grows, …