The informational value of segment data disaggregated by underlying industry : evidence from the textual features of business descriptions
Shiwon Song
| Year of publication: |
2021
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|---|---|
| Authors: | Song, Shiwon |
| Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 96.2021, 6, p. 361-396
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| Subject: | disclosure quality | segment reporting | disaggregation | comparability | information-processing costs | textual analysis | machine learning | industries | analysts | information transfers | Informationswert | Information value | Künstliche Intelligenz | Artificial intelligence | Unternehmenspublizität | Corporate disclosure | Segmentberichterstattung | Segment reporting |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/TAR-2017-0572 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012703041