The Information Content of Forward-Looking Statements in Corporate Filings — A Naı̈ve Bayesian Machine Learning

@inproceedings{Dichev2010TheIC,
  title={The Information Content of Forward-Looking Statements in Corporate Filings — A Naı̈ve Bayesian Machine Learning},
  author={Ilia Dichev and WeiLi Ge and Leslie Hodder and Jack Bryan Hughes and Raffi Indjejikian and Mark Lang and Charles Lee and Roby Lehavy and Russell Lundholm and D. Matsumoto and Brian P. Miller and Venky Nagar and Marlene Plumlee and Grace Powell and Jonathan Rogers and Haresh Sapra and Cathy Shakespeare and Terry Shevlin and D. Skinner and Abbie E. Smith and Regina Wittenberg Moerman and Sarah Zechman and Qian Fang and Qian Li and Chris Liong and Doris Lu and Amy McMahon and Bharat Modi and Q Q Ni and Darin Styles and Kathy K. Wang and T. Wei and S. Xia and Quan Yuan and Rencheng Wang},
  year={2010}
}
This paper examines the information content of the forward-looking statements (FLS) in the Management Discussion and Analysis section (MD&A) of 10-K and 10-Q filings using a Naı̈ve Bayesian machine learning algorithm. ∗Ross School of Business, University of Michigan. I would like to thank Phil Berger, Dave Burgstahler, John Core, Ilia Dichev, Weili Ge, Leslie Hodder, Jack Hughes, Raffi Indjejikian, Mark Lang, Dave Larcker, Charles Lee, Roby Lehavy, Russell Lundholm, Dawn Matsumoto, Brian P… CONTINUE READING
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