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Full-Text Articles in Business
An Empirical Analysis Of Sentiment And Confidence Regarding Interest Rates In Disclosures Of Public Firms In The U.S. Fintech Sector, James J. Farley
An Empirical Analysis Of Sentiment And Confidence Regarding Interest Rates In Disclosures Of Public Firms In The U.S. Fintech Sector, James J. Farley
USF Tampa Graduate Theses and Dissertations
This dissertation studied the channel of communication of 10-K and 10-Q financial reports and the effectiveness of relaying interest rate sentiment. 10-K financial reports relay information regarding a company’s financials on a yearly basis while 10-Q reports relay information on a quarterly basis. To study a newer industry of Fintech and how it may be affected by interest rates it was necessary to narrow Fintech to the United States and a coordinated public channel of communication using the 10-Q and 10-K financial reports. Fintech emerged as a relevant word and industry coming off the Great Recession of 2009. During the …
The Rise Of Text Analysis: Using Machine Learning To Explain The Variation In Going Concern Accuracy, Yimei Zhang
The Rise Of Text Analysis: Using Machine Learning To Explain The Variation In Going Concern Accuracy, Yimei Zhang
USF Tampa Graduate Theses and Dissertations
Auditors are required to issue modified audit opinions if they have sufficient doubts about the client’s ability to continue as a going concern. These going concern opinions represent an important information resource for financial statement users to evaluate client performance, and are associated with a number of negative capital market outcomes (e.g. negative returns, increased cost of capital, etc.). Despite being used by capital market participants, going concern opinions are commonly plagued with Type I errors (false positive) and Type II errors (false negative), making them a particularly noisy measure. The purpose of this study is to determine whether machine …