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Keywords: Sentiment analysis
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Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting (2022) 30 (4): 513–539.
Published: 09 August 2022
.... Design/methodology/approach The authors use sentiment analysis of MD&A texts based on Loughran and McDonald (2011) and combination of panel data regression, logit model and random forest. The text data consists of 3,511 annual reports of Chinese listed companies for the period from 2010 to 2019...
