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Textual analysis and Sentiment analysis in Accounting

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Textual analysis and Sentiment analysis in Accounting

dc.contributor.author	Gandía, Juan L.
dc.contributor.author	Huguet, David
dc.date.accessioned	2023-11-23T16:35:24Z
dc.date.available	2023-11-23T16:35:24Z
dc.date.issued	2021
dc.identifier.uri	https://hdl.handle.net/10550/91392
dc.description.abstract	In spite of the relatively scarce use of textual analysis and sentiment analysis techniques in finance and accounting, they have great potential in accounting, both because of the volume of documents used for the communication of information and due to the growth in the use of digital tools and social media. In that regard, these techniques of analysis may help researchers to analyse hidden clues or look for additional information to that one observed through financial information, increasing the quantity and quality of the information traditionally used, and providing a new perspective of analysis. The aim of this study is to review the use of textual analysis and sentiment analysis in accounting. After presenting the concepts of textual analysis and sentiment analysis and expose their interest in accounting, we perform a review of the previous literature on the use of these techniques in finance and accounting and describe the main techniques of sentiment analysis, as well as the procedure to be followed for the use of this methodology. Finally, we suggest three lines of future research that may benefit from the use of textual and sentiment analysis.
dc.language.iso	eng
dc.relation.ispartof	Revista de Contabilidad-Spanish Accounting Review, 2021, vol. 24, num. 2, p. 168-183
dc.source	Gandía, J. L., & Huguet, D. (2021). Análisis textual y del sentimiento en contabilidad: Textual Analysis and Sentiment Analysis in Accounting. Revista de Contabilidad - Spanish Accounting Review, 24(2), 168–183. https://doi.org/10.6018/rcsar.386541
dc.subject	comptabilitat
dc.subject	finances
dc.subject	signalling theory	en
dc.subject	sentiment analysis	en
dc.subject	textual analysis	en
dc.subject	qualitative analysis	en
dc.title	Textual analysis and Sentiment analysis in Accounting
dc.title.alternative	Análisis textual y del sentimiento en contabilidad	es
dc.type	journal article
dc.date.updated	2023-11-23T16:35:24Z
dc.identifier.doi	10.6018/rcsar.386541
dc.identifier.idgrec	141941
dc.rights.accessRights	open access