کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
7239457 1471230 2018 9 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
The promise and challenges of new datasets for accounting research
ترجمه فارسی عنوان
وعده و چالش مجموعه داده های جدید برای تحقیقات حسابداری
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
چکیده انگلیسی
I describe a brief summary of the development of databases used in accounting research and discuss the research questions addressed in traditional databases and 'new' databases. The new data include online searches such as Google Trends data; textual data from corporate disclosures, analyst reports, conference call transcripts, earnings press releases, and news media articles; social network and social media data from Twitter, LinkedIn, Glassdoor, and other data. New data holds promise for research on attention or cognitive processing constraints; on tone/valence, affect, deceptiveness and credibility for capital market and financial reporting outcomes. I examine the econometric challenges of new data and suggest the potential for new data to offer new auditing tools to detect poor financial reporting, which will help to discourage earnings management.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Accounting, Organizations and Society - Volumes 68–69, July 2018, Pages 109-117
نویسندگان
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