Natural language processing (NLP) is a part of the artificial intelligence domain focused on
communication between humans and computers. NLP attempts to address the inherent …

A computational fraud detection model (CFDM) was proposed for detecting fraud in financial
reporting. CFDM uses a quantitative approach on textual data. It incorporates techniques …

We present a novel approach for analysing the qualitative content of annual reports. Using
natural language processing techniques we determine if sentiment expressed in the text …

Purpose This study aims to compare machine learning models, datasets and splitting
training-testing using data mining methods to detect financial statement fraud …

Annual reports present the activities of a listed company in terms of its operational
performance, financial conditions, and social responsibilities. These reports are a valuable …

This paper explores the potential for systematic scrutiny of the language of top management
to reveal signals of possible deceptive conduct. The language used in letters signed by …

This study aims to assess the financial statement fraud risk ex ante and empirically explore
its information content to help improve decision-making and daily operations. We propose …

A firm's public disclosure, such as its annual report, usually carries information of what it has
done and/or will do. Since brand equity is a result of a firm's branding efforts resulting from …

1 Some studies have shown an association between financial statement data and fraud.
Persons (1995, 45) suggested that associations exist between financial leverage, capital …

The aim of this study is to investigate financial fraud in companies listed on the Athens Stock
Exchange during the period 2008–18, in which a major economic crisis took place in …