... 23 09 2025 01 10 2025 © Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Random audit inspection Public enforcement mechanism IPO review Textual analysis G38 M42 National Natural Science Foundation of China 72272168...

... 15 07 2025 Tone Corporate disclosure Literature review Textual analysis Capital market In the field of accounting narratives, managerial tone—characterized by emotional attributes such as optimism, pessimism, uncertainty, and riskiness—has become a crucial textual feature...

... Corporate disclosures Risk disclosures Textual analysis Information asymmetry Bid-ask spreads Proprietary costs COVID-19 disclosures have received considerable attention in accounting literature since the publication of the Financial Reporting Council (FRC) framework on corporate governance...

... Retail investor attention Management discussion and analysis (MD&A) Textual analysis CBOW model t-SNE algorithm In recent years, retail investor attention has gained significant attention as a key driver of corporate transparency and the quality of financial disclosures in capital markets...

... data analysis techniques such as state-of-the-art machine learning and textual analysis. Through these sophisticated methodologies, we demonstrate that the level of firm-specific exposure to climate change significantly influences the extent of foreign currency hedging. Lastly, our research makes...