語系:
繁體中文
English
說明(常見問題)
圖資館首頁
登入
回首頁
到查詢結果
[ subject:"Information science." ]
切換:
標籤
|
MARC模式
|
ISBD
Using Narrative Disclosures to Detec...
~
Spitzley, Lee Allen.
Using Narrative Disclosures to Detect Financial Fraud.
紀錄類型:
書目-電子資源 : Monograph/item
正題名/作者:
Using Narrative Disclosures to Detect Financial Fraud.
作者:
Spitzley, Lee Allen.
出版者:
Ann Arbor : ProQuest Dissertations & Theses, 2018
面頁冊數:
87 p.
附註:
Source: Dissertation Abstracts International, Volume: 80-02(E), Section: A.
附註:
Adviser: Jay F. Nunamaker.
Contained By:
Dissertation Abstracts International80-02A(E).
標題:
Information science.
電子資源:
http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=10932641
ISBN:
9780438373433
Using Narrative Disclosures to Detect Financial Fraud.
Spitzley, Lee Allen.
Using Narrative Disclosures to Detect Financial Fraud.
- Ann Arbor : ProQuest Dissertations & Theses, 2018 - 87 p.
Source: Dissertation Abstracts International, Volume: 80-02(E), Section: A.
Thesis (Ph.D.)--The University of Arizona, 2018.
This dissertation measures the information content in narrative financial disclosures to identify linguistic differences in manager and analyst language when fraud versus when it is not. The first chapter describes the motivation for this research and an overview of the research domain. Next, I review the literature covering textual analysis of narrative disclosures and present a heuristic and classification scheme for studies in this context. In Chapter 3, I compare the language across two common narrative disclosure types: quarterly earnings calls and the Management's Discussion & Analysis (MD&A) section of quarterly and annual financial statements and find evidence of restricted incremental information from the CFOs of fraudulent companies. Chapter 4 uses a quasi-experiment to compare analyst the frequency and topics of analysts' question during earnings calls. I find that relative to nonfraudulent firms, analysts ask the managers of fraudulent firms more questions overall, and are more persistent in asking questions as a call progresses. Chapter 5 is an exploratory study of dominance and linguistic style matching from managers and analysts when interacting in the question-and-answer portion of an earnings call. The dissertation concludes with a discussion of the work, limitations, and avenues for future research.
ISBN: 9780438373433Subjects--Topical Terms:
190425
Information science.
Using Narrative Disclosures to Detect Financial Fraud.
LDR
:02288nmm a2200313 4500
001
547634
005
20190513114559.5
008
190715s2018 ||||||||||||||||| ||eng d
020
$a
9780438373433
035
$a
(MiAaPQ)AAI10932641
035
$a
(MiAaPQ)arizona:16624
035
$a
AAI10932641
040
$a
MiAaPQ
$c
MiAaPQ
100
1
$a
Spitzley, Lee Allen.
$3
826998
245
1 0
$a
Using Narrative Disclosures to Detect Financial Fraud.
260
1
$a
Ann Arbor :
$b
ProQuest Dissertations & Theses,
$c
2018
300
$a
87 p.
500
$a
Source: Dissertation Abstracts International, Volume: 80-02(E), Section: A.
500
$a
Adviser: Jay F. Nunamaker.
502
$a
Thesis (Ph.D.)--The University of Arizona, 2018.
520
$a
This dissertation measures the information content in narrative financial disclosures to identify linguistic differences in manager and analyst language when fraud versus when it is not. The first chapter describes the motivation for this research and an overview of the research domain. Next, I review the literature covering textual analysis of narrative disclosures and present a heuristic and classification scheme for studies in this context. In Chapter 3, I compare the language across two common narrative disclosure types: quarterly earnings calls and the Management's Discussion & Analysis (MD&A) section of quarterly and annual financial statements and find evidence of restricted incremental information from the CFOs of fraudulent companies. Chapter 4 uses a quasi-experiment to compare analyst the frequency and topics of analysts' question during earnings calls. I find that relative to nonfraudulent firms, analysts ask the managers of fraudulent firms more questions overall, and are more persistent in asking questions as a call progresses. Chapter 5 is an exploratory study of dominance and linguistic style matching from managers and analysts when interacting in the question-and-answer portion of an earnings call. The dissertation concludes with a discussion of the work, limitations, and avenues for future research.
590
$a
School code: 0009.
650
4
$a
Information science.
$3
190425
650
4
$a
Management.
$3
180005
650
4
$a
Accounting.
$3
200440
690
$a
0723
690
$a
0454
690
$a
0272
710
2
$a
The University of Arizona.
$b
Management Information Systems.
$3
603285
773
0
$t
Dissertation Abstracts International
$g
80-02A(E).
790
$a
0009
791
$a
Ph.D.
792
$a
2018
793
$a
English
856
4 0
$u
http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=10932641
筆 0 讀者評論
全部
電子館藏
館藏
1 筆 • 頁數 1 •
1
條碼號
館藏地
館藏流通類別
資料類型
索書號
使用類型
借閱狀態
預約狀態
備註欄
附件
000000163813
電子館藏
1圖書
學位論文
TH 2018
一般使用(Normal)
在架
0
1 筆 • 頁數 1 •
1
多媒體
多媒體檔案
http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=10932641
評論
新增評論
分享你的心得
Export
取書館別
處理中
...
變更密碼
登入