Value Relevance Of Textual Characteristics

Value Relevance Of Textual Characteristics

Evidence from Annual Reports of U.S. Listed Firms

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This book explores the evolution of value relevance in finance and accounting. While synthesizing existing literature to provide a robust theoretical framework, it also extends the discourse by incorporating textual characteristics into the traditional model of value relevance. The authors integrate two pivotal but often disparate research domains: value relevance and linguistic analysis in accounting disclosures. This inclusion enriches our understanding of how qualitative factors, such as tone and readability in corporate disclosures, interact with quantitative measures to influence market b...