Accounting is fundamentally about information. For instance, accountants aggregate
hundreds of economic transactions into net income, a summary measure of firm …

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 …

Natural language is a key form of business communication. Textual analysis is the
application of natural language processing (NLP) to textual data for automated information …

Financial statement fraud is an area of significant consternation for potential investors,
auditing companies, and state regulators. The paper proposes an approach for detecting …

A systematic review of previous mobile payment studies revealed that studies mainly
focused on consumer adoptions via conducting surveys, yet the low adoption of mobile …

We construct a new measure of uncertainty about Federal Reserve policy actions and their
consequences, a monetary policy uncertainty (MPU) index. We evaluate the information …

Relative to quantitative methods traditionally used in accounting and finance, textual
analysis is substantially less precise. Thus, understanding the art is of equal importance to …

This paper constructs a manager sentiment index based on the aggregated textual tone of
corporate financial disclosures. We find that manager sentiment is a strong negative …

We examine firm value and performance implications of the growing trend of nontechnology
companies engaging in activities relating to digital technologies. We measure digital …

Corporate social responsibility (CSR) reporting is becoming mainstream, yet there is limited
research on whether and how CSR reports communicate value relevant information. We …