Automatic summarization of earnings releases: attributes and effects on investors’ judgments
Firms often include summaries with earnings releases. However, manager-generated summaries may be prone to strategic tone and content management, compared to the underlying disclosures they summarize. In contrast, computer algorithms can summarize text without human intervention and may provide usef...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Springer New York LLC
2019
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| Subjects: | |
| Online Access: | View Fulltext in Publisher |