Textual Analysis in Accounting and Finance: A Survey
综述了文本分析在会计与金融研究中的应用，指出该方法不如传统定量方法精确，并探讨了实施中的细节与陷阱，为研究者提供使用指南和未来研究方向。
ABSTRACT Relative to quantitative methods traditionally used in accounting and finance, textual analysis is substantially less precise. Thus, understanding the art is of equal importance to understanding the science. In this survey, we describe the nuances of the method and, as users of textual analysis, some of the tripwires in implementation. We also review the contemporary textual analysis literature and highlight areas of future research.