This paper explores the possibilities of machine learning (ML) methods in management accounting research and showcases one future avenue in practice by applying ML-based textual literature review to ML/AI research in accounting. The review reveals that machine learning methods in management...

The purpose of this paper is to develop and validate a text-based measure of innovation using textual analysis of 10-K filings. We hypothesize that the text-based innovation measure is associated with innovation outcomes and can be used to measure innovation for companies without patents and...

This study investigates which values of an employee-friendly (EF) corporate culture are the most important predictors of firm value and operating performance using a novel social media dataset of approximately 250,000 crowdsourced employee reviews of 18 different characteristics of a firm’s...

We examine the predictive value of board gender diversity on workplace diversity and the relative importance of various board and firm characteristics in predicting diversity. With a novel machine learning approach, we measure three workplace diversity variables using a social media data set of...

This study seeks to identify the most important company characteristics associated with board gender diversity, rank their relative importance, and estimate their practical relevance. Using novel tools from explainable AI we analyze 36 firm, board, and corporate culture characteristics as...