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Keywords: Earnings persistence
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Journal Articles
Journal of Accounting & Organizational Change (2026) 22 (4): 647–679.
Published: 09 June 2025
... analysis Analysts’ forecast Earnings persistence This study examines whether firms report financial statements strategically with eXtensible Business Reporting Language (XBRL). Specifically, it uses sentiment analysis of XBRL tag names to examine if firms engage in impression management...
