Content analysis of XBRL filings as an efficient supplement of bankruptcy prediction?: empirical evidence based on US GAAP annual reports
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| Main Authors: | , |
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| Format: | Book |
| Language: | English |
| Published: |
Nürnberg
Lehrstuhl für Rechnungswesen und Prüfungswesen, Friedrich-Alexander-Univ. Erlangen-Nürnberg
2012
|
| Series: | Working papers in accounting valuation auditing
2012,2 |
| Online Access: | http://hdl.handle.net/10419/58246 Volltext Inhaltsverzeichnis |
| Physical Description: | 48 S. |
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Record in the Search Index
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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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| id | DE-604.BV040638725 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T00:28:02Z |
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| publisher | Lehrstuhl für Rechnungswesen und Prüfungswesen, Friedrich-Alexander-Univ. Erlangen-Nürnberg |
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| series | Working papers in accounting valuation auditing |
| 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 |
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