Value Relevance Of Textual Characteristics : Evidence from Annual Reports of U.S. Listed Firms

by Olga Bogachek, Francesco Grossetti

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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Year of publication:	2024
Authors:	Bogachek, Olga ; Grossetti, Francesco
Publisher:	2024.: Cham : Springer Nature Switzerland 2024.: Cham : Imprint: Springer
Subject:	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 \| USA \| United States \| Unternehmenspublizität \| Corporate disclosure \| Jahresabschluss \| Financial statement \| Geschäftsbericht \| Corporate annual report \| Informationswert \| Information value \| Finanzmarkt \| Financial market \| Rechnungswesen \| Accounting \| Aktiengesellschaft \| Listed company

Extent:	1 Online-Ressource (XIII, 111 p. 3 illus. in color.)
Series:	SIDREA Series in Accounting and Business Administration
Type of publication:	Book / Working Paper
Language:	English
ISBN:	978-3-031-79156-7 ; 978-3-031-79155-0 ; 978-3-031-79157-4 ; 978-3-031-79158-1
Other identifiers:	10.1007/978-3-031-79156-7 [DOI]
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10015197431