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A dictionary containing the 2018 Bozanic, Roulstone, and Van Buskirk forward-looking statement word list. The object has a single top-level entry, FLS_BozanicRoulstoneVanBuskirk, with 90 terms.

Usage

data_dictionary_BozanicRoulstoneVanBuskirk_FLS

Format

An object of class dictionary2 of length 1.

References

Bozanic, Z., Roulstone, D.T., Van Buskirk, A. (2018), Management earnings forecasts and other forward-looking statements, Journal of Accounting and Economics, Volume 65, Issue 1, 2018, Pages 1-20.