Textual Analysis of Corporate Disclosures: A Survey of the Literature
SSRN Electronic JournalPublished 7 February 2011Open access
Feng Li
Citations644
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Abstract
This paper reviews and proposes additional research concerning the textual analysis of corporate disclosures in large-sample settings. I first discuss the motivations and methodology issues for this research area. I then review the recent papers that explore corporate textual disclosures to test economic hypotheses. I also discuss the challenges facing this literature and propose some future research opportunities.
Keywords
Economics, Econometrics and FinanceBusiness, Management and Accounting
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