Sentiment analysis in sustainability accounting reporting : does the tone reveal future environmental performance?
Jing Lu and Kalinga Jagoda
| Year of publication: |
2023
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|---|---|
| Authors: | Lu, Jing ; Jagoda, Kalinga |
| Published in: |
International journal of accounting and finance. - Genève : Inderscience Enterprises, ISSN 1752-8232, ZDB-ID 2454253-2. - Vol. 11.2023, 3, p. 202-219
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| Subject: | sustainability accounting reporting | tone analysis | environmental performance | legitimacy theory | resource extractive firms | USA | Loughran and McDonald sentiment dictionary | 3SLS | Umweltmanagement | Environmental management | United States | Nachhaltigkeitsbericht | Sustainability reporting | Nachhaltige Entwicklung | Sustainable development | Umweltbericht | Environmental reporting | Berichtswesen | Reporting | Nachhaltigkeit | Sustainability | Rechnungswesen | Accounting |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1504/IJAF.2023.134518 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014435429