Value Relevance Of Textual Characteristics (Record no. 66671)
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| fixed length control field | 05282nam a22006015i 4500 |
| 001 - CONTROL NUMBER | |
| control field | 978-3-031-79156-7 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | DE-He213 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20251030114940.0 |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr nn 008mamaa |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 250208s2024 sz | s |||| 0|eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9783031791567 |
| -- | 978-3-031-79156-7 |
| 024 7# - OTHER STANDARD IDENTIFIER | |
| Standard number or code | 10.1007/978-3-031-79156-7 |
| Source of number or code | doi |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HF5601-5688 |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | KFCF |
| Source | bicssc |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | BUS001010 |
| Source | bisacsh |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | KFCF |
| Source | thema |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Bogachek, Olga. |
| Relator term | author. |
| Relator code | aut |
| -- | http://id.loc.gov/vocabulary/relators/aut |
| 9 (RLIN) | 90725 |
| 245 10 - TITLE STATEMENT | |
| Title | Value Relevance Of Textual Characteristics |
| Medium | [electronic resource] : |
| Remainder of title | Evidence from Annual Reports of U.S. Listed Firms / |
| Statement of responsibility, etc. | by Olga Bogachek, Francesco Grossetti. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 1st ed. 2024. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Cham : |
| Name of producer, publisher, distributor, manufacturer | Springer Nature Switzerland : |
| -- | Imprint: Springer, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2024. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | XIII, 111 p. 3 illus. in color. |
| Other physical details | online resource. |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Media type code | c |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Carrier type code | cr |
| Source | rdacarrier |
| 347 ## - DIGITAL FILE CHARACTERISTICS | |
| File type | text file |
| Encoding format | |
| Source | rda |
| 490 1# - SERIES STATEMENT | |
| Series statement | SIDREA Series in Accounting and Business Administration, |
| International Standard Serial Number | 2662-9887 |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Introduction -- Theoretical Framework of Value Relevance -- Disclosure Theories -- Textual Analysis -- Measures in Finance and Accounting -- The Value Relevance of Textual Analysis -- Empirical Analysis of the Annual Reports -- Conclusion. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This book explores the evolution of value relevance in finance and accounting. While synthesizing existing literature to provide a robust theoretical framework, it also extends the discourse by incorporating textual characteristics into the traditional model of value relevance. The authors integrate two pivotal but often disparate research domains: value relevance and linguistic analysis in accounting disclosures. This inclusion enriches our understanding of how qualitative factors, such as tone and readability in corporate disclosures, interact with quantitative measures to influence market behavior and investor decision-making. The result is a nuanced, multi-dimensional analysis that not only bridges gaps in current academic research but also offers new avenues for practical application. The book starts by laying the groundwork for the concept of value relevance, discussing its evolution in the academic literature, theoretical models, their assumptions, and limitations. It then turns the spotlight onto corporate disclosure theories, thereby illuminating the strategies and psychological factors that influence how companies report their financials and accompanying narrative discussions. The authors demonstrate how the information is strategically disclosed and received, adding another layer of complexity to the concept of value relevance. The novel contribution of this manuscript comes from the methodological approach, incorporating textual analysis techniques into a widely-accepted Ohlson value relevance model. The authors empirically integrate textual elements like tone and readability and demonstrate how they can play a significant role in how investors perceive a company. The empirical section of the book provides robust evidence to support the central thesis—that qualitative elements in financial disclosures are not merely supplementary but are indeed value-relevant. This enhances the book's applicability across both academic and practical settings. In conclusion, this book serves as a comprehensive guide for those interested in the complexities of value relevance as well as the dynamics of financial disclosures. It offers valuable insights that are both theoretically robust and empirically validated, making it a useful resource for academics, practitioners, and regulators. It enriches the academic discourse by offering new pathways for research and practical application in a world where financial information is increasingly digitized. The target audience for this book includes academics in the fields of accounting and finance, as well as practitioners and regulators who are keen on understanding the evolving dynamics of how financial information impacts the capital markets. . |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | |
| 9 (RLIN) | 57622 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
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| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | |
| 9 (RLIN) | 60984 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | |
| 9 (RLIN) | 60413 |
| 650 14 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | |
| 9 (RLIN) | 57570 |
| 650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | |
| 9 (RLIN) | 70943 |
| 650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | |
| 9 (RLIN) | 75487 |
| 650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | |
| 650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | |
| 9 (RLIN) | 69064 |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Grossetti, Francesco. |
| Relator term | author. |
| Relator code | aut |
| -- | http://id.loc.gov/vocabulary/relators/aut |
| 9 (RLIN) | 72166 |
| 710 2# - ADDED ENTRY--CORPORATE NAME | |
| Corporate name or jurisdiction name as entry element | SpringerLink (Online service) |
| 773 0# - HOST ITEM ENTRY | |
| Title | Springer Nature eBook |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Printed edition: |
| International Standard Book Number | 9783031791550 |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Printed edition: |
| International Standard Book Number | 9783031791574 |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Printed edition: |
| International Standard Book Number | 9783031791581 |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE | |
| Uniform title | SIDREA Series in Accounting and Business Administration, |
| International Standard Serial Number | 2662-9887 |
| 9 (RLIN) | 70944 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://doi.org/10.1007/978-3-031-79156-7">https://doi.org/10.1007/978-3-031-79156-7</a> |
| 912 ## - | |
| -- | ZDB-2-ECF |
| 912 ## - | |
| -- | ZDB-2-SXEF |
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