Evidential strategies in financial statement analysis: A corpus linguistic text mining approach to bankruptcy prediction

T Nießner, DH Gross, M Schumann - Journal of Risk and Financial …, 2022 - mdpi.com
The qualitative information of companies' financial statements provides useful information
that can increase the accuracy of bankruptcy prediction models. In this research, a dataset of …

Consideration of the Use of Language in Corporate Bankruptcy Prediction: A data analysis on German Companies

T Nießner, O Wiederspan, M Schumann - 2022 - aisel.aisnet.org
The expectation of the potential of textual data for predicting corporate bankruptcies has
grown in recent years. Various studies suggest that factors, eg readability and the choice of …

Influence of corporate industry affiliation in Financial Business Forecasting: A data analysis concerning competition

T Nießner, S Nießner, M Schumann - 2022 - aisel.aisnet.org
In recent years, we have seen a growing interest in the automated analysis of financial
statements using AI methods. Starting from classical models motivated by financial ratios …

Insights from the Alphabet Soup: Characterizing AI-based Methods for the Analysis of Sustainability Reports

L Wilhelmi, RC Nickerson, M Schumann - 2024 - aisel.aisnet.org
Sustainability reporting has become an essential aspect of corporate transparency and
stakeholder engagement. As the number of sustainability reports continues to grow, the …

Reflections on Text Mining Approaches in Corporate Failure Prediction based on German Financial Statements

T Nießner - 2023 - ediss.uni-goettingen.de
The use of AI in the context of financial statement analysis has received increasing attention
from researchers. IS research attempts to explore how big data can be used to create and …