Construct · 1 fields · 1 citations

forward-looking statements: a standalone construct

One name. One construct. A landmark on the map.

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Financial reporting

statements in filings about future prospects, whose tone can be classified and used to predict future performance.

In financial reporting, forward-looking statements refers to statements in filings about future prospects, whose tone can be classified and used to predict future performance. This meaning comes from Li (2010) in Journal of Accounting Research.[1]

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Nearby constructs

future3 fields · 6 citationsjingle · one word, three constructs performance6 fields · 8 citationsjingle · one word, five performances tone4 fields · 4 citationsjingle · one word, four constructs

References

LI, F. (2010). The Information Content of Forward‐Looking Statements in Corporate Filings: A Naïve Bayesian Machine Learning Approach. Journal of Accounting Research, 48(5), 1049-1102. https://doi.org/10.1111/j.1475-679x.2010.00382.x

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