Original paper
Corporate Risk Disclosure and Audit Fee: A Text Mining Approach
Abstract
The aim of this study is to introduce an innovative text mining approach to assess firms' risks using unstructured textual disclosure from annual reports. Specifically, we use Natural Language Processing techniques to extract firms' self-identified risks including financial, strategic, operational, and hazard risks based on an enterprise risk management framework. We examine the association between these four risk measures derived from the risk...
Paper Details
Title
Corporate Risk Disclosure and Audit Fee: A Text Mining Approach
Published Date
May 23, 2017
Journal
Volume
27
Issue
3
Pages
583 - 594
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Notes
History