Results 191 to 200 of about 16,521 (227)

A novel and efficient personalized stress detection technique using a deep learning model. [PDF]

open access: yesSci Rep
Srinivasarao U   +5 more
europepmc   +1 more source

Disclosure Benchmarking by Lawyers: Evidence From the IPO Setting

open access: yesJournal of Business Finance &Accounting, EarlyView.
ABSTRACT Lawyers play an important advisory role in drafting financial reports, yet empirical evidence documenting the influence of external legal counsel on this process remains sparse. This study focuses on a specific aspect of lawyers’ drafting process: the practice of reviewing disclosures previously filed by other issuers—a practice termed ...
Michael Drake   +4 more
wiley   +1 more source

Narratives Contextualizing Numeric Disclosures: Insights From Earnings Calls

open access: yesJournal of Business Finance &Accounting, EarlyView.
ABSTRACT We investigate how narrative disclosures during earnings conference calls (ECCs) provide context for quantitative numeric disclosures in quarterly earnings releases, enhancing their informativeness. Drawing on a large sample of 34,918 quarterly ECCs from 1621 US‐listed firms from 2007 to 2020, we extract interpretable textual attributes—such ...
Imelda Taraj, Ranik Raaen Wahlstrøm
wiley   +1 more source

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