Essays about: "Computer-Aided Text Analysis"

Found 1 essay containing the words Computer-Aided Text Analysis.

  1. 1. The effect of IAS 1 amendments on disclosure quality: Evidence from a Swedish context - A study investigating boilerplate and stickiness in relation to the amendments to IAS 1

    University essay from Göteborgs universitet/Graduate School

    Author : Kajsa Johannesson; Matilda Östlund; [2018-07-02]
    Keywords : IAS 1; Disclosure quality; Boilerplate; Stickiness; Computer-Aided Text Analysis;

    Abstract : Background: In January 2016 the amendments to IAS 1, as proposed by the IASB, became effective, with the intended outcome to increase the disclosure quality. These amendments have been developed in order to adjust for the existing issue of disclosure overload within annual reports, i.e. the amount of boilerplates and stickiness of disclosures. READ MORE