No. 86: Mobilizing text as data

Jahr: 2022

Typ: Working Paper

Abstract

We discuss how researchers in finance and accounting can take advantage of textual analysis methods using examples from recent work. Three insights emerge from this discussion: accounting researchers can contribute to a broader debate in economics and related fields using their deep knowledge of corporate disclosures as well as their training in measurement, think about the trade-off between simple and sophisticated tools in the choice of textual analysis methods, and report on text-based empirical work effectively to build credibility for impact. We conclude by suggesting some paths for future research.

Veröffentlichungsinformationen

TRR 266 researchers

Laurence van Lent Frankfurt School of Finance & Management

Laurence van Lent is a Professor of Accounting and Economics at the Frankfurt School of Finance and Management. His current research interests include the political economy of financial markets, the biological roots of executive behavior, and organizational design and performance management. He currently holds editorial responsibility at The Accounting Review and the Journal of Accounting Research, two of the leading journals in the field. Van Lent’s research has been published in top journals in economics, management, finance, and accounting. He is particularly interested in the education of Ph.D. students and among his past students are tenured professors at the University of Chicago, LBS, and Melbourne.

External researchers

Jihun Bae

Chung Yu Hung

DOI

DOI Link

To cite this article

Bae, J., Hung, C. Y., & van Lent, L. (2022). Mobilizing text as data. TRR 266 Accounting for Transparency Working Paper Series No. 86. https://dx.doi.org/10.2139/ssrn.4162594

Zugehörige Projekte

B10

Corporate Transparency and Unstructured Soft Information: Measurement and Effects

Abstract

Zugehörige Projekte

Corporate Transparency and Unstructured Soft Information: Measurement and Effects

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