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 …

All stakeholders recognize the importance of the information provided by various accounting
subfields in the decision-making process and managerial activities, on the other hand, with …

How can useful information extracted from unstructured data be used to contribute to a better
prediction of corporate failure or bankruptcy? In this research, we examine a data set of …

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 …

To this day, the potential of natural language processing (NLP) is investigated in different
domains–auditing is one of them. Internal auditors have to deal with a large number of …

Linguistic techniques have shown to be a promising way to uncover financial reports
manipulations. In this paper, a linguistic features-based hierarchical clustering approach is …

Nations are becoming increasingly sensitive about securing their borders and ensuring that
those who infiltrate do not intend to do harmful things in the country. This has led border …

Most of the bankruptcy prediction models developed so far have in common that they are
based on quantitative data or more precisely financial ratios. However, useful information …

Authors:* Prof. Dr. Klaus Henselmann,** Dipl.-Kff. Elisabeth Scherr, Friedrich-Alexander
University of Erlangen-Nuremberg, School of Business and Economics, Department of …

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 …