潜在Dirichlet分配
透视图(图形)
集合(抽象数据类型)
点(几何)
计量经济学
计算机科学
会计
主题模型
经济
数学
情报检索
人工智能
几何学
程序设计语言
标识
DOI:10.1016/j.jacceco.2017.07.004
摘要
Dyer et al. (2017) examines trends in 10-K textual disclosure from 1996–2013. Using a set of variables from prior textual research, they show a decrease in characteristics generally considered desirable and an increase in attributes considered undesirable. The trend is driven by disclosures to comply with new regulatory reporting standards. The study takes a high-level approach allowing an overview perspective. However, that approach also means readers should take caution in reaching strong conclusions on any one finding. In this discussion I point out a few areas where I believe readers should be particularly aware of limitations this approach imposes.
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