What is it about?
Using LDA to text mine FASB comment letters to find out different stakeholder perspectives as well as how those perspectives might have changed over two proposals.
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Why is it important?
FASB comment letters are important to analyze for accounting policy reasons. Using LDA as the tool reduces researcher bias.
Perspectives
This article spans Accounting Information Systems (digital reporting literature) and financial reporting (FASB standards).
Robert Pinsker
Florida Atlantic University
Read the Original
This page is a summary of: Using Linguistics to Mine Unstructured Data from FASB Exposure Drafts, Journal of Information Systems, March 2019, American Accounting Association,
DOI: 10.2308/isys-51928.
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