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- URN zum Zitieren dieses Dokuments:
- urn:nbn:de:bvb:355-epub-784401
- DOI zum Zitieren dieses Dokuments:
- 10.5283/epub.78440
Zusammenfassung
This study provides empirical evidence that key audit matters (KAMs) are informative for future negative accounting outcomes. We employ FinBERT—a deep learning model designed for natural language processing that allows human-like text comprehension—to demonstrate that goodwill-related KAMs are predictive of firms' future impairments. Our findings reveal that utilizing KAMs as a stand-alone ...
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