Discussion of using unstructured and qualitative disclosures to explain accruals
Year of publication: |
November/December 2016
|
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Authors: | Hobert, Gerard |
Other Persons: | Frankel, Richard (contributor) ; Jennings, Jared (contributor) ; Lee, Joshua (contributor) |
Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 62.2016, 2/3, p. 228-233
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Subject: | Accruals | Disclosure | Textual analysis | Support vector regression | Unternehmenspublizität | Corporate disclosure | Rückstellung | Accrual | Rechnungsabgrenzung | Accruals and deferrals | Text | Regressionsanalyse | Regression analysis | Mustererkennung | Pattern recognition |
Type of publication: | Article |
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Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal ; Konferenzbeitrag ; Conference paper |
Language: | English |
Other identifiers: | 10.1016/j.jacceco.2016.07.002 [DOI] |
Source: | ECONIS - Online Catalogue of the ZBW |
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