Please use this identifier to cite or link to this item: 192.168.6.56/handle/123456789/104356
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dc.contributor.authorKatherine Beal Frazier, Robert W. Ingram and B. Mack Tennyson-
dc.date.accessioned2020-02-05T06:14:30Z-
dc.date.accessioned2020-05-15T21:58:54Z-
dc.date.available2020-02-05T06:14:30Z-
dc.date.available2020-05-15T21:58:54Z-
dc.date.issued1984-
dc.identifier.urihttp://196.189.45.87:8080/handle/123456789/104356-
dc.descriptionIn 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.en_US
dc.languageEnglishen_US
dc.language.isoenen_US
dc.publisherWiley on behalf of Accounting Research Center, Booth School of Business,University of Chicagoen_US
dc.subjectAccounting Disclosuresen_US
dc.titleA Methodology for the Analysis of Narrative Accounting Disclosuresen_US
dc.typeArticleen_US
Appears in Collections:Accounting and Finance

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