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The prediction of profitability using accounting narratives: a variable‐precision rough set approach
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What this work says
Outgoing claims: the papers this work cites, builds on, or argues with.
inferredcites →https://doi.org/10.1002/1099-1174(200009)9:3<159::aid-isaf184>3.0.co;2-copenalex-snapshot
Developing a bankruptcy prediction model via rough sets theory
inferredcites →https://doi.org/10.1002/j.1099-1174.1995.tb00078.xopenalex-snapshot
Application of the Rough Set Approach to Evaluation of Bankruptcy Risk
inferredcites →https://doi.org/10.1007/978-94-015-7975-9_27openalex-snapshot
‘Roughdas’ and ‘Roughclass’ Software Implementations of the Rough Sets Approach
inferredcites →https://doi.org/10.1007/bf00994007openalex-snapshot
On the Handling of Continuous-Valued Attributes in Decision Tree Generation
inferredcites →https://doi.org/10.1016/0022-0000(93)90048-2openalex-snapshot
Variable precision rough set model
inferredcites →https://doi.org/10.1016/0361-3682(94)90001-9openalex-snapshot
On the use of accounting logic as an explanatory category in narrative accounting disclosures
inferredcites →https://doi.org/10.1016/0890-8389(90)90105-qopenalex-snapshot
The liquidation/merger alternative
inferredcites →https://doi.org/10.1016/s0004-3702(98)00091-5openalex-snapshot
Uncertainty measures of rough set prediction
inferredcites →https://doi.org/10.1016/s0097-8485(01)00111-5openalex-snapshot
Novel atom-type AI indices for QSPR studies of alcohols
inferredcites →https://doi.org/10.1016/s0305-0483(01)00045-7openalex-snapshot
Variable precision rough set theory and data discretisation: an application to corporate failure prediction
inferredcites →https://doi.org/10.1016/s0377-2217(00)00280-0openalex-snapshot
Reducts within the variable precision rough sets model: A further investigation
inferredcites →https://doi.org/10.1016/s0377-2217(98)00255-0openalex-snapshot
Business failure prediction using rough sets
inferredcites →https://doi.org/10.1016/s0952-1976(96)00059-0openalex-snapshot
Discovering rules for water demand prediction: An enhanced rough-set approach
inferredcites →https://doi.org/10.1080/00014788.1986.9729329openalex-snapshot
An Investigation into Annual Report Readability and Corporate Risk-Return Relationships
inferredcites →https://doi.org/10.1080/00014788.2003.9729645openalex-snapshot
Financial reporting of good news and bad news: evidence from accounting narratives
inferredcites →https://doi.org/10.1080/0960310042000176344openalex-snapshot
Identification of corporate distress in UK industrials: a conditional probability analysis approach
inferredcites →https://doi.org/10.1108/09513570010353738openalex-snapshot
The chairman’s statement ‐ A content analysis of discretionary narrative disclosures
inferredcites →https://doi.org/10.1108/09513570110399890openalex-snapshot
The effect of thematic structure on the variability of annual report readability
inferredcites →https://doi.org/10.1108/09513579810231457openalex-snapshot
Annual report readability variability: tests of the obfuscation hypothesis
inferredcites →https://doi.org/10.1111/j.1467-629x.1992.tb00187.xopenalex-snapshot
THE CHAIRMAN'S STATEMENT AND CORPORATE FINANCIAL PERFORMANCE
inferredcites →https://doi.org/10.1111/j.1468-5957.1987.tb00527.xopenalex-snapshot
The Information Value of Mda Based Financial Indicators
inferredcites →https://doi.org/10.1111/j.1468-5957.1990.tb01193.xopenalex-snapshot
ASSESSING THE INFORMATION CONTENT OF NARRATIVE DISCLOSURES IN EXPLAINING BANKRUPTCY
inferredcites →https://doi.org/10.1111/j.1468-5957.1996.tb01163.xopenalex-snapshot
THE INFORMATION CONTENT OF THE PRESIDENT'S LETTER TO SHAREHOLDERS
inferredcites →https://doi.org/10.1111/j.1540-5915.1985.tb01472.xopenalex-snapshot
INDUSTRY CLASSIFICATION, ORDINAL DATA, AND BOND‐RATING DECISION MODELS
inferredcites →https://doi.org/10.1111/j.1540-6261.1968.tb00843.xopenalex-snapshot
FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY
inferredcites →https://doi.org/10.1177/002194369202900101openalex-snapshot
The President's Letter to Stockholders: An Examination of Corporate Communication Strategy
inferredcites →https://doi.org/10.1177/003803857000400231openalex-snapshot
Content Analysis for the Social Sciences and Humanities
inferredcites →https://doi.org/10.1214/ss/1009213726openalex-snapshot
Statistical Modeling: The Two Cultures (with comments and a rejoinder by the author)
inferredcites →https://doi.org/10.2307/1573081openalex-snapshot
Pattern Classification and Scene Analysis
inferredcites →https://doi.org/10.2307/2093233openalex-snapshot
Content Analysis for the Social Sciences and Humanities.
inferredcites →https://doi.org/10.2307/2392616openalex-snapshot
Attributions in the Board Room: Causal Reasoning in Corporate Annual Reports
inferredcites →https://doi.org/10.2307/2393010openalex-snapshot
The Justification of Organizational Performance
inferredcites →https://doi.org/10.2307/2393176openalex-snapshot
Corporate Attributions as Strategic Illusions of Management Control
inferredcites →https://doi.org/10.2307/2490597openalex-snapshot
Environmental Performance and Corporate Disclosure
inferredcites →https://doi.org/10.2307/2490713openalex-snapshot
A Methodology for the Analysis of Narrative Accounting Disclosures
inferredcites →https://doi.org/10.2307/256674openalex-snapshot
CONCEALMENT OF NEGATIVE ORGANIZATIONAL OUTCOMES: AN AGENCY THEORY PERSPECTIVE.
inferredcites →https://doi.org/10.2307/2981867openalex-snapshot
Forecasting Company Failure in the UK Using Discriminant Analysis and Financial Ratio Data
What points at this work
Incoming claims: where this work appears in other papers’ reference lists and arguments.
inferred← citeshttps://doi.org/10.1002/isaf.1386openalex-snapshot
Natural Language Processing in Accounting, Auditing and Finance: A Synthesis of the Literature with a Roadmap for Future Research
inferred← citeshttps://doi.org/10.1007/978-3-031-16178-0_20openalex-snapshot
Modeling Logistic Regression and Neural Network for Stock Selection with BSE 500 – A Comparative Study
inferred← citeshttps://doi.org/10.1007/978-3-031-40439-9_3openalex-snapshot
Tone, Readability, and Firm Performance: A Study of Chairman’s Letter Across India and China
inferred← citeshttps://doi.org/10.1007/978-3-031-84885-8_10openalex-snapshot
The Tone of Business Model Disclosure: An Analysis of Integrated Reports of Johannesburg Securities Exchange (JSE)-Listed Entities
inferred← citeshttps://doi.org/10.1007/978-3-642-54756-0_6openalex-snapshot
Rough Sets in Economy and Finance
inferred← citeshttps://doi.org/10.1016/j.intacc.2010.06.006openalex-snapshot
Letters to the shareholders: A content analysis comparison of letters written by CEOs in the United States and Japan
inferred← citeshttps://doi.org/10.1057/s41310-025-00313-3openalex-snapshot
Development of a domain-specific dictionary for analysing management discussion and analysis (MD&A) reports: an Indian perspective
inferred← citeshttps://doi.org/10.1108/09513570610679100openalex-snapshot
Differential patterns of textual characteristics and company performance in the chairman's statement
inferred← citeshttps://doi.org/10.1108/ijaim-01-2023-0001openalex-snapshot
Does negativity matter under the principle-based approach? Evidence from narrative reporting in the UK
inferred← citeshttps://doi.org/10.1177/097226290801200204openalex-snapshot
Strategic Human Rfesource Management in Indian it Companies: Development and Validation of a Scale
inferred← citeshttps://doi.org/10.14453/aabfj.v11i2.3openalex-snapshot
Non-Financial Risk Disclosure: The Case of the UK’s Distressed Banks
inferred← citeshttps://doi.org/10.1504/ijaape.2014.066393openalex-snapshot
Does financial crisis affect financial reporting of good news and bad news?
inferred← citeshttps://doi.org/10.15611/pn.2017.474.13openalex-snapshot
SELF-PRESENTATION. ENTERPRISE IMPRESSION MANAGEMENT AS PART OF EXTERNAL REPORTING
inferred← citeshttps://doi.org/10.17524/repec.v9i1.1177openalex-snapshot
Harmonia entre as informações contidas no texto e nos números dos relatórios anuais de empresas brasileiras
inferred← citeshttps://doi.org/10.20525/ijrbs.v13i5.3041openalex-snapshot
Assuring the chairperson’s statement in the integrated report
inferred← citeshttps://doi.org/10.2139/ssrn.3684838openalex-snapshot
Tax Specific Versus Generic Accounting-Based Textual Analysis and the Relationship with Effective Tax Rates: Building Context
inferred← citeshttps://doi.org/10.2308/jeta-52085openalex-snapshot
Textual Analysis of Corporate Annual Disclosures: A Comparison between Bankrupt and Non-Bankrupt Companies
inferred← citeshttps://doi.org/10.2308/jeta.2010.7.1.1openalex-snapshot
The Role of Text Analytics and Information Retrieval in the Accounting Domain
inferred← citeshttps://doi.org/10.26021/5342openalex-snapshot
An investigation of the auditor's role in auditing “other information” in annual reports : evidence from senior audit professionals.
inferred← citeshttps://doi.org/10.3390/jrfm18050270openalex-snapshot
Impression Management Tactics in the Chairperson’s Statement: A Systematic Literature Review and Avenues for Future Research
inferred← citeshttps://doi.org/10.36615/jcsa.v36i1.1578openalex-snapshot
preliminary study into impression management practices in chairman’s statements in South African annual reports
inferred← citeshttps://doi.org/10.4018/978-1-60566-814-7.ch011openalex-snapshot
An Exposition of Feature Selection and Variable Precision Rough Set Analysis
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