Predicting financial distress using textual risk disclosures in annual reports: How and what risks are disclosed?

The British Accounting Review 2026

View at publisher

Authors: Xiaoqian Zhu, Hao Sun, Yanpeng Chang, Jianping Li

DOI: 10.1016/j.bar.2026.101836

Cited by: 2

References: 64

Fields of Study & Subjects

Financial Distress and Bankruptcy Prediction Auditing Earnings Management Governance Financial Reporting and XBRL

References 64