Analyst Report Readability
By Gus De Franco, Ole‐Kristian Hope, Dushyantkumar Vyas, Y. Zhou. 2015
271 citations recorded by the source corpus.
Subfields: Accounting, Finance, Management Science and Operations Research
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Citations in the corpus
- Readability of 10‐K Reports and Stock Price Crash Risk (2019, unknown): “…et al. (2011), Lo et al. (2017), Lundholm et al. (2014), Merkley (2014), Miller (2010), Nelson and Pritchard (2016), and Rogers et al. (2014) for corporate disclosures; De Franco et al. (2015) and Hsieh and Hui (2013) for financial analysts’ reports; and Dougal et al. (2012) for news articles.”
- Saying more with less? Disclosure conciseness, completeness and balance in Integrated Reports (2017, unknown): “…by developing a measurement approach that draws on both the IIRC Framework (IIRC, 2013) and extant accounting studies applying textual analysis of narrative disclosures in financial reporting (cf. De Franco et al., 2015; Lang and Stice-Lawrence, 2015; Li, 2008, 2010; Loughran and McDonald, 2016).”
- Natural Language Processing in Accounting, Auditing and Finance: A Synthesis of the Literature with a Roadmap for Future Research (2016, background): “Studies employing basic text mining confirmed this phenomenon (Jones, 1988; Nelson & Pritchard, 2007; Lee, 2010; Loughran and McDonald, 2009, 2010, 2014; Miller, 2010; De Franco et al., 2012; Othman et al., 2012).”