| 标题 |
The News in Earnings Announcement Disclosures: Capturing Word Context Using LLM Methods 收益公告披露中的新闻:使用LLM方法捕获单词上下文
相关领域
收益
背景(考古学)
词(群论)
会计
盈余管理
计算机科学
计量经济学
业务
经济
语言学
历史
哲学
考古
|
| 网址 | |
| DOI | |
| 其它 |
Abstract This study proposes an approach to measure conservatism using machine learning techniques that are not constrained by functional form restrictions. We extend the differential timeliness model to allow for observable characteristics related to conservatism to follow nonlinear relationships. By developing machine learning measures of conservatism, we draw attention to potential benefits and drawbacks and show how its insights complement conventional measures. Our broader goal is to investigate the effectiveness of machine learning algorithms for filtering noise in traditional archival studies and uncovering more complex empirical patterns. |
| 求助人 | |
| 下载 | 该求助完结已超 24 小时,文件已从服务器自动删除,无法下载。 |
|
温馨提示:该文献已被科研通 学术中心 收录,前往查看
科研通『学术中心』是文献索引库,收集文献的基本信息(如标题、摘要、期刊、作者、被引量等),不提供下载功能。如需下载文献全文,请通过文献求助获取。
|
PDF的下载单位、IP信息已删除
(2025-6-4)