Verfügbarkeit: Content analysis of XBRL filings as an efficient supplement of bankruptcy prediction?

Content analysis of XBRL filings as an efficient supplement of bankruptcy prediction?: empirical evidence based on US GAAP annual reports

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Bibliographische Detailangaben
Hauptverfasser:	Henselmann, Klaus 1963- (VerfasserIn), Scherr, Elisabeth (VerfasserIn)
Format:	Buch
Sprache:	English
Veröffentlicht:	Nürnberg Lehrstuhl für Rechnungswesen und Prüfungswesen, Friedrich-Alexander-Univ. Erlangen-Nürnberg 2012
Schriftenreihe:	Working papers in accounting valuation auditing 2012,2
Online-Zugang:	http://hdl.handle.net/10419/58246 Volltext Inhaltsverzeichnis
Beschreibung:	48 S.

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MARC


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Datensatz im Suchindex

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adam_text	Titel: Content analysis of XBRL filings as an efficient supplement of bankruptcy prediction? Autor: Henselmann, Klaus Jahr: 2012 Table of Contents Table of Contents.......................................................................................................................2 1 Introduction.........................................................................................................................3 2 Content analysis in the area of accounting..........................................................................4 3 Proposed content analysis model........................................................................................7 3.1 U.S. GAAP XBRL Taxonomy and its potential use for red flag analysis..................7 3.2 Derivation of candidates for the red flag item list.......................................................8 3.3 Derivation of the red flag item list...............................................................................9 4 Empirical investigation of the discriminatory power of selected red flags.......................20 4.1 Methodology..............................................................................................................20 4.2 Sample selection........................................................................................................21 4.3 Tagging methodology using MAXQDA...................................................................23 4.4 Descriptive statistics..................................................................................................24 4.4.1 One year before the bankruptcy filing date....................................................24 4.4.2 Two years before the bankruptcy filing date..................................................26 4.5 Binary logistic regression..........................................................................................28 4.5.1 One year before the bankruptcy filing date....................................................29 4.5.2 Two years before the bankruptcy filing date..................................................29 5 Conclusions, limitations and outlook................................................................................30 Notes.........................................................................................................................................34 Appendix..................................................................................................................................35 References................................................................................................................................41
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series2	Working papers in accounting valuation auditing
spelling	Henselmann, Klaus 1963- Verfasser (DE-588)113722834 aut Content analysis of XBRL filings as an efficient supplement of bankruptcy prediction? empirical evidence based on US GAAP annual reports Klaus Henselmann / Elisabeth Scherr Nürnberg Lehrstuhl für Rechnungswesen und Prüfungswesen, Friedrich-Alexander-Univ. Erlangen-Nürnberg 2012 48 S. txt rdacontent n rdamedia nc rdacarrier Working papers in accounting valuation auditing 2012,2 Scherr, Elisabeth Verfasser (DE-588)1048164411 aut Working papers in accounting valuation auditing 2012,2 (DE-604)BV035741689 2012,2 http://hdl.handle.net/10419/58246 Verlag https://www.econstor.eu/dspace/bitstream/10419/58246/1/716238845.pdf Verlag kostenfrei Volltext HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025465822&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis
spellingShingle	Henselmann, Klaus 1963- Scherr, Elisabeth Content analysis of XBRL filings as an efficient supplement of bankruptcy prediction? empirical evidence based on US GAAP annual reports Working papers in accounting valuation auditing
title	Content analysis of XBRL filings as an efficient supplement of bankruptcy prediction? empirical evidence based on US GAAP annual reports
title_auth	Content analysis of XBRL filings as an efficient supplement of bankruptcy prediction? empirical evidence based on US GAAP annual reports
title_exact_search	Content analysis of XBRL filings as an efficient supplement of bankruptcy prediction? empirical evidence based on US GAAP annual reports
title_full	Content analysis of XBRL filings as an efficient supplement of bankruptcy prediction? empirical evidence based on US GAAP annual reports Klaus Henselmann / Elisabeth Scherr
title_fullStr	Content analysis of XBRL filings as an efficient supplement of bankruptcy prediction? empirical evidence based on US GAAP annual reports Klaus Henselmann / Elisabeth Scherr
title_full_unstemmed	Content analysis of XBRL filings as an efficient supplement of bankruptcy prediction? empirical evidence based on US GAAP annual reports Klaus Henselmann / Elisabeth Scherr
title_short	Content analysis of XBRL filings as an efficient supplement of bankruptcy prediction?
title_sort	content analysis of xbrl filings as an efficient supplement of bankruptcy prediction empirical evidence based on us gaap annual reports
title_sub	empirical evidence based on US GAAP annual reports
url	http://hdl.handle.net/10419/58246 https://www.econstor.eu/dspace/bitstream/10419/58246/1/716238845.pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025465822&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
volume_link	(DE-604)BV035741689
work_keys_str_mv	AT henselmannklaus contentanalysisofxbrlfilingsasanefficientsupplementofbankruptcypredictionempiricalevidencebasedonusgaapannualreports AT scherrelisabeth contentanalysisofxbrlfilingsasanefficientsupplementofbankruptcypredictionempiricalevidencebasedonusgaapannualreports

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