The financial technology revolution is a reality, as the financial world is gradually transforming into a digital domain of high-volume information and high-speed data transformation and processing. The more this transformation takes place, the more consumer and investor behaviour shifts towards...

Using a panel of 6,737 US firms over the period 1980-2019, we are the first to explore the role of firm-level drivers in corporate cash policy applying machine learning models. We find that tangible assets and R&D spending contain information about cash holdings when they are considered both...

We conduct a fundamental analysis of detailed financial information to predict earnings. Since 2012, all U.S. public companies must tag quantitative amounts in financial statements and footnotes of their 10-K reports using the eXtensible Business Reporting Language (XBRL). Leveraging machine...