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• W3123188814 abstract "Abstract I describe a brief summary of the development of databases used in accounting research and discuss the research questions addressed in traditional databases and ‘new’ databases. The new data include online searches such as Google Trends data; textual data from corporate disclosures, analyst reports, conference call transcripts, earnings press releases, and news media articles; social network and social media data from Twitter, LinkedIn, Glassdoor, and other data. New data holds promise for research on attention or cognitive processing constraints; on tone/valence, affect, deceptiveness and credibility for capital market and financial reporting outcomes. I examine the econometric challenges of new data and suggest the potential for new data to offer new auditing tools to detect poor financial reporting, which will help to discourage earnings management." @default.
• W3123188814 created "2021-02-01" @default.
• W3123188814 creator A5035615601 @default.
• W3123188814 date "2018-07-01" @default.
• W3123188814 modified "2023-09-26" @default.
• W3123188814 title "The promise and challenges of new datasets for accounting research" @default.
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• W3123188814 doi "https://doi.org/10.1016/j.aos.2018.03.008" @default.
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