Textual Analysis in Accounting: What's Next?*

نویسندگان

چکیده

ABSTRACT Natural language is a key form of business communication. Textual analysis the application natural processing (NLP) to textual data for automated information extraction or measurement. We survey publications in top accounting journals and describe trend current state accounting. organize available NLP methods unified framework. Accounting researchers have often used measure disclosure sentiment, readability, quantity; compare disclosures determine similarities differences; identify forward‐looking information; detect themes. For each these tasks, we explain conventional approach newer approaches, which are based on machine learning, especially deep learning. discuss how establish construct validity text‐based measures typical decisions face implementing models. Finally, opportunities future research. conclude that (i) has grown as an important research method (ii) should increase their knowledge use analysis.

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ژورنال

عنوان ژورنال: Contemporary Accounting Research

سال: 2022

ISSN: ['1911-3846', '0823-9150']

DOI: https://doi.org/10.1111/1911-3846.12825