Tax specific versus generic accounting-based textual analysis and the relationship with effective tax rates : building context
Year of publication: |
2021
|
---|---|
Authors: | Allen, Eric J. ; O'Leary, Daniel E. ; Qu, Hao ; Swenson, Charles W. |
Published in: |
The journal of information systems : JIS ; a semiannual journal of the Information Systems Section of the American Accouting Association. - Sarasota, Fla. : [Verlag nicht ermittelbar], ISSN 0888-7985, ZDB-ID 1176427-2. - Vol. 35.2021, 2, p. 115-147
|
Subject: | text analysis | tax-specific dictionary | effective tax rates | tax haven dictionary | bag of words |
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