The final part of our article discusses future research opportunities. Our article concludes that (1) textual analysis has grown as an important research method for accounting researchers and (2) ...

The field of stylistics and textual analysis is an interdisciplinary endeavour that unites literary studies, linguistics and computational methods to elucidate how language constructs meaning.

We use machine learning techniques on textual data to identify financial crises. The onset of a crisis and its duration have implications for real economic activity, and as such can be valuable inputs ...

Large language models (LLMs) excel at using textual reasoning to understand the context of a document and provide a logical answer about its contents. But these same LLMs often struggle to correctly ...