Narrow search
Showing 1 - 3 of 3
Cover Image
Content analysis of XBRL filings as an efficient supplement of bankruptcy prediction? Empirical evidence based on US GAAP annual reports
Henselmann, Klaus; Scherr, Elisabeth - 2012
Most of the bankruptcy prediction models developed so far have in common that they are based on quantitative data or more precisely financial ratios. However, useful information can be lost when disregarding soft information. In this work, we develop an automated content analysis technique to...
Persistent link: https://www.econbiz.de/10010308947
Cover Image
Irregularities in accounting numbers and earnings management : a novel approach based on SEC XBRL filings
Henselmann, Klaus; Ditter, Dominik; Scherr, Elisabeth - In: Journal of emerging technologies in Accounting 12 (2015), pp. 117-151
Persistent link: https://www.econbiz.de/10011846526
Cover Image
Content analysis of XBRL filings as an efficient supplement of bankruptcy prediction? Empirical evidence based on US GAAP annual reports
Henselmann, Klaus; Scherr, Elisabeth - Wirtschafts- und Sozialwissenschaftliche Fakultät, … - 2012
Most of the bankruptcy prediction models developed so far have in common that they are based on quantitative data or more precisely financial ratios. However, useful information can be lost when disregarding soft information. In this work, we develop an automated content analysis technique to...
Persistent link: https://www.econbiz.de/10010957308