Corporate Disclosure Measurement

Abstract

This chapter conducts the study on the use of text mining for corporate disclosure measurement. During the last few decades, research on corporate disclosure has received significant concentration from the researchers. Corporate disclosure measurement has been used by researchers to reveal the real-world scenario of corporate disclosure practice. Very often, the researchers have used content analysis for making comments on the corporate disclosure practice. This chapter investigates the usability of text mining approaches for measuring the corporate disclosure. To do this, stages and general techniques of text mining have been discussed. The usability and advantages of text mining approaches for corporate disclosure measurement have been investigated. And prospective stages of text mining have been proposed to measure the corporate disclosure. The investigation and study indicates that text mining can contribute significantly to measure the corporate disclosure.