The informational value of segment data disaggregated by underlying industry : evidence from the textual features of business descriptions
Year of publication: |
2021
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Authors: | Song, Shiwon |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 96.2021, 6, p. 361-396
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Subject: | disclosure quality | segment reporting | disaggregation | comparability | information-processing costs | textual analysis | machine learning | industries | analysts | information transfers | Informationswert | Information value | Unternehmenspublizität | Corporate disclosure | Text | Finanzanalyse | Financial analysis |
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