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Keywords: Textual analysis
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Journal Articles
China Accounting and Finance Review (2025) 27 (4): 469–492.
Published: 04 September 2025
... derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this licence may be seen at Link to the terms of the CC BY 4.0 licence . Human capital management Textual analysis Management...
Includes: Supplementary data
Journal Articles
China Accounting and Finance Review (2025) 27 (2): 210–236.
Published: 20 March 2025
... quality is measured with conventional approaches following Dechow, Sloan and Sweeney (1995) and Dechow and Dichev (2002), while the magnitude of hedging activities is measured with textual analysis. In particular, we construct the hedging intensity proxy by counting the relevant keywords on hedging...
Journal Articles

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