Value Relevance Of Textual Characteristics

Value Relevance Of Textual Characteristics

Evidence from Annual Reports of U.S. Listed Firms

Grossetti, Francesco; Bogachek, Olga

Springer International Publishing AG

02/2025

115

Dura

9783031791550

Pré-lançamento - envio 15 a 20 dias após a sua edição

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Introduction.- Theoretical Framework of Value Relevance.- Disclosure Theories.- Textual Analysis.- Measures in Finance and Accounting.- The Value Relevance of Textual Analysis.- Empirical Analysis of the Annual Reports.- Conclusion.
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Financial Reporting;Financial Accounting;Value Relevance;Ohlson Model;Financial Disclosure;Textual Analysis;Capital Markets;US Annual Reports;Disclosure Tone;Textual Characteristics;Linguistic Research;Impression Management;Incremental Information