Statistical models of language in financial disclosure
Abstract/Contents
- Abstract
- This thesis is a study of narrative financial disclosure via the application of statistical models of language. In the first chapter, I introduce the topic and motivate the use of statistical models of language in the study of financial disclosure. In particular, statistical models can be applied to narrative financial disclosure to gain insight into the incentives and actions of corporate managers. I also explain the structure of the thesis and summarize my major findings. In the second chapter, I provide an overview of language models that can be used in studying narrative disclosure. I begin by motivating the study of narrative disclosure. I then briefly discuss various approaches that have been taken to studying narrative disclosure. These approaches include laboratory experiments, manual coding of documents, dictionary methods, and more sophisticated techniques for automatically summarizing textual content. Some of the techniques and algorithms that I discuss are applied in my thesis for studying narrative disclosure, whereas others are being applied in ongoing research, are useful in planned extensions to the study, and provide opportunity for future research. In the third chapter, I first discuss prior research related to my work from diverse social science fields as well as computational linguistics. I then develop key hypotheses of the study. I review relevant literature in psychology, sociology, and organizational behavior that provides guidance on formulating research questions and corresponding hypotheses. In the fourth chapter, I first describe my research design. I then describe the data used and the sample selection procedure. I provide descriptive statistics that give some insight into the data sample used. In the fifth chapter, I discuss the application of statistical models of language in studying causal attribution. I describe my main empirical tests and report my findings. The sixth chapter concludes and describes planned extensions to the study.
Description
| Type of resource | text |
|---|---|
| Form | electronic; electronic resource; remote |
| Extent | 1 online resource. |
| Publication date | 2015 |
| Issuance | monographic |
| Language | English |
Creators/Contributors
| Associated with | Saraph, Durgesh |
|---|---|
| Associated with | Stanford University, Graduate School of Business. |
| Primary advisor | Larcker, David F |
| Primary advisor | McNichols, Maureen, 1953- |
| Thesis advisor | Larcker, David F |
| Thesis advisor | McNichols, Maureen, 1953- |
| Thesis advisor | Kasznik, Ron |
| Advisor | Kasznik, Ron |
Subjects
| Genre | Theses |
|---|
Bibliographic information
| Statement of responsibility | Durgesh Saraph. |
|---|---|
| Note | Submitted to the Graduate School of Business. |
| Thesis | Thesis (Ph.D.)--Stanford University, 2015. |
| Location | electronic resource |
Access conditions
- Copyright
- © 2015 by Durgesh Saraph
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