Using unstructured and qualitative disclosures to explain accruals
Richard Frankel, Jared Jennings, Joshua Lee
| Year of publication: |
November/December 2016
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|---|---|
| Authors: | Frankel, Richard ; Jennings, Jared ; Lee, Joshua |
| Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 62.2016, 2/3, p. 209-227
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| Subject: | Textual analysis | Support vector regressions | Disclosure | Accruals | Unternehmenspublizität | Corporate disclosure | Rückstellung | Accrual | Rechnungsabgrenzung | Accruals and deferrals | Text | Mustererkennung | Pattern recognition | Regressionsanalyse | Regression analysis |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal ; Konferenzbeitrag ; Conference paper |
| Language: | English |
| Other identifiers: | 10.1016/j.jacceco.2016.07.003 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011622188