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A dictionary containing Feng Li's 2010 forward-looking statement word list. The object has a single top-level entry, FLS_Li, with 18 terms.

Usage

data_dictionary_Li_FLS

Format

An object of class dictionary2 of length 1.

Source

DOI: 10.1111/j.1475-679X.2010.00382.x

References

Li, F. (2010). The Information Content of Forward-Looking Statements in Corporate Filings—A Naïve Bayesian Machine Learning Approach, Journal of Accounting Research, 48 (5), 1049–1102.