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Keywords: Sentiment analysis
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Journal Articles
Journal of Accounting & Organizational Change (2026) 22 (4): 647–679.
Published: 09 June 2025
... design using sentiment analysis to assess the tone of XBRL extension elements and standard tag names within firms’ financial reports. Unlike previous research that mainly explored the extent of extensions, this study uses sentiment mining on 3.68 million XBRL tag names to analyze how managers may use...
