Title:	A Methodology for the Analysis of Narrative Accounting Disclosures
Authors:	Katherine Beal Frazier, Robert W. Ingram and B. Mack Tennyson
Keywords:	Accounting Disclosures
Issue Date:	1984
Publisher:	Wiley on behalf of Accounting Research Center, Booth School of Business,University of Chicago
Description:	In this paper, we introduce a methodology developed for the purpose of statistically evaluating narrative data. The methodology consists of a content analysis system, called WORDS, which was developed explicitly for this purpose. The functions and logic of this system are first described. We then provide an illustration of the WORDS analysis using annual report disclosures. Finally, we consider potential applications for WORDS in accounting research.
URI:	http://196.189.45.87:8080/handle/123456789/104356
Appears in Collections:	Accounting and Finance

Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.