{"id":"https://openalex.org/W4323316640","doi":"https://doi.org/10.1108/jfra-10-2022-0364","title":"An exploratory study that uses textual analysis to examine the financial reporting sentiments during the COVID-19 pandemic","display_name":"An exploratory study that uses textual analysis to examine the financial reporting sentiments during the COVID-19 pandemic","publication_year":2023,"publication_date":"2023-03-06","ids":{"openalex":"https://openalex.org/W4323316640","doi":"https://doi.org/10.1108/jfra-10-2022-0364"},"language":"en","primary_location":{"id":"doi:10.1108/jfra-10-2022-0364","doi":"https://doi.org/10.1108/jfra-10-2022-0364","is_oa":false,"landing_page_url":"https://doi.org/10.1108/jfra-10-2022-0364","pdf_url":null,"source":{"id":"https://openalex.org/S130164084","display_name":"Journal of financial reporting & accounting","issn_l":"2042-5856","issn":["2042-5856","1985-2517"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","anvur-scientific","cwts-core","jufo-1","norway-1","poland-40","russia-white-list-2"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Financial Reporting and Accounting","raw_type":"journal-article"},"parent_works":[],"lineage":["https://openalex.org/W4323316640"],"child_works_count":0,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5015742783","display_name":"Normawati Non","orcid":"https://orcid.org/0000-0001-8977-8350","observed_orcids":["https://orcid.org/0000-0001-8977-8350"]},"institutions":[{"id":"https://openalex.org/I119744171","display_name":"Higher Colleges of Technology","ror":"https://ror.org/00qmy9z88","country_code":"AE","type":"education","lineage":["https://openalex.org/I119744171"]}],"countries":["AE"],"is_corresponding":true,"raw_author_name":"Normawati Non","raw_affiliation_strings":["Department of Business, Higher Colleges of Technology, Dubai, United Arab Emirates"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Business, Higher Colleges of Technology, Dubai, United Arab Emirates","institution_ids":["https://openalex.org/I119744171"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5026181445","display_name":"Norazlin Ab Aziz","orcid":"https://orcid.org/0000-0003-4143-6938","observed_orcids":["https://orcid.org/0000-0003-4143-6938"]},"institutions":[{"id":"https://openalex.org/I33849332","display_name":"University of Malaya","ror":"https://ror.org/00rzspn62","country_code":"MY","type":"education","lineage":["https://openalex.org/I33849332"]}],"countries":["MY"],"is_corresponding":false,"raw_author_name":"Norazlin Ab Aziz","raw_affiliation_strings":["Department of Finance, Faculty of Business and Economics, University of Malaya, Kuala Lumpur, Malaysia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Finance, Faculty of Business and Economics, University of Malaya, Kuala Lumpur, Malaysia","institution_ids":["https://openalex.org/I33849332"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5015742783"],"corresponding_institution_ids":["https://openalex.org/I119744171"],"apc_list":null,"apc_paid":null,"fwci":3.6213,"has_fulltext":false,"cited_by_count":11,"citation_normalized_percentile":{"value":0.9297299,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"21","issue":"4","first_page":"895","last_page":"915"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.8598999977111816,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.8598999977111816,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10664","display_name":"Sentiment Analysis and Opinion Mining","score":0.06159999966621399,"subfield":{"id":"https://openalex.org/subfields/1702","display_name":"Artificial Intelligence"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T11711","display_name":"COVID-19 Pandemic Impacts","score":0.019700000062584877,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/covid-19","display_name":"COVID-19 pandemic","score":0.9399999976158142},{"id":"https://openalex.org/keywords/management-s-discussion-and-analysis","display_name":"management discussion and analysis","score":0.878000020980835},{"id":"https://openalex.org/keywords/malaysian-listed-firms","display_name":"Malaysian listed companies","score":0.6990000009536743},{"id":"https://openalex.org/keywords/negative-sentiment","display_name":"negative sentiment","score":0.6240000128746033},{"id":"https://openalex.org/keywords/operating-losses","display_name":"operating losses","score":0.6779999732971191},{"id":"https://openalex.org/keywords/uncertainty","display_name":"uncertainty","score":0.5860000252723694},{"id":"https://openalex.org/keywords/natural-disasters","display_name":"natural disasters","score":0.5210000276565552},{"id":"https://openalex.org/keywords/financial-reporting-framework","display_name":"financial reporting framework","score":0.453000009059906},{"id":"https://openalex.org/keywords/stakeholder-communication","display_name":"stakeholder communication","score":0.6740000247955322}],"concepts":[{"id":"https://openalex.org/C2776950860","wikidata":"https://www.wikidata.org/wiki/Q2914681","display_name":"Originality","level":3,"score":0.7820742130279541},{"id":"https://openalex.org/C66402592","wikidata":"https://www.wikidata.org/wiki/Q2271421","display_name":"Sentiment analysis","level":2,"score":0.6330642700195312},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5529584288597107},{"id":"https://openalex.org/C89623803","wikidata":"https://www.wikidata.org/wiki/Q12184","display_name":"Pandemic","level":5,"score":0.5518754124641418},{"id":"https://openalex.org/C162446236","wikidata":"https://www.wikidata.org/wiki/Q653137","display_name":"Content analysis","level":2,"score":0.5365474224090576},{"id":"https://openalex.org/C151719136","wikidata":"https://www.wikidata.org/wiki/Q3972943","display_name":"Publishing","level":2,"score":0.4894227087497711},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.4809550344944},{"id":"https://openalex.org/C3008058167","wikidata":"https://www.wikidata.org/wiki/Q84263196","display_name":"Coronavirus disease 2019 (COVID-19)","level":4,"score":0.4565974175930023},{"id":"https://openalex.org/C85973986","wikidata":"https://www.wikidata.org/wiki/Q1091731","display_name":"Exploratory research","level":2,"score":0.44168218970298767},{"id":"https://openalex.org/C12713177","wikidata":"https://www.wikidata.org/wiki/Q1900281","display_name":"Perspective (graphical)","level":2,"score":0.43153107166290283},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4249383807182312},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.36743342876434326},{"id":"https://openalex.org/C190248442","wikidata":"https://www.wikidata.org/wiki/Q839486","display_name":"Qualitative research","level":2,"score":0.3014064133167267},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.24421408772468567},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.21632176637649536},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.16111412644386292},{"id":"https://openalex.org/C36289849","wikidata":"https://www.wikidata.org/wiki/Q34749","display_name":"Social science","level":1,"score":0.10780927538871765},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.0},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.0},{"id":"https://openalex.org/C142724271","wikidata":"https://www.wikidata.org/wiki/Q7208","display_name":"Pathology","level":1,"score":0.0},{"id":"https://openalex.org/C524204448","wikidata":"https://www.wikidata.org/wiki/Q788926","display_name":"Infectious disease (medical specialty)","level":3,"score":0.0},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0},{"id":"https://openalex.org/C2779134260","wikidata":"https://www.wikidata.org/wiki/Q12136","display_name":"Disease","level":2,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1108/jfra-10-2022-0364","doi":"https://doi.org/10.1108/jfra-10-2022-0364","is_oa":false,"landing_page_url":"https://doi.org/10.1108/jfra-10-2022-0364","pdf_url":null,"source":{"id":"https://openalex.org/S130164084","display_name":"Journal of financial reporting & accounting","issn_l":"2042-5856","issn":["2042-5856","1985-2517"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","anvur-scientific","cwts-core","jufo-1","norway-1","poland-40","russia-white-list-2"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Financial Reporting and Accounting","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:eme:jfrapp:jfra-10-2022-0364","doi":null,"is_oa":false,"landing_page_url":"https://www.emerald.com/insight/content/doi/10.1108/JFRA-10-2022-0364/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":62,"referenced_works":["https://openalex.org/W1509662355","https://openalex.org/W1540981287","https://openalex.org/W1542636756","https://openalex.org/W1607501147","https://openalex.org/W1976091498","https://openalex.org/W1986620178","https://openalex.org/W2003937960","https://openalex.org/W2006079903","https://openalex.org/W2013387701","https://openalex.org/W2016873145","https://openalex.org/W2019610072","https://openalex.org/W2030502096","https://openalex.org/W2069772414","https://openalex.org/W2070992114","https://openalex.org/W2071768430","https://openalex.org/W2071977930","https://openalex.org/W2072514260","https://openalex.org/W2095655043","https://openalex.org/W2102045068","https://openalex.org/W2113817344","https://openalex.org/W2115747715","https://openalex.org/W2117203170","https://openalex.org/W2122577604","https://openalex.org/W2130830740","https://openalex.org/W2140910804","https://openalex.org/W2146880834","https://openalex.org/W2149562450","https://openalex.org/W2152136804","https://openalex.org/W2153511054","https://openalex.org/W2154201911","https://openalex.org/W2162412465","https://openalex.org/W2256801517","https://openalex.org/W2277911109","https://openalex.org/W2281492572","https://openalex.org/W2314204974","https://openalex.org/W2493101627","https://openalex.org/W2561889216","https://openalex.org/W2564904248","https://openalex.org/W2625464253","https://openalex.org/W2752617332","https://openalex.org/W2883104266","https://openalex.org/W3031589335","https://openalex.org/W3044700432","https://openalex.org/W3086659398","https://openalex.org/W3105468531","https://openalex.org/W3113528245","https://openalex.org/W3121175530","https://openalex.org/W3123012880","https://openalex.org/W3123223099","https://openalex.org/W3130260799","https://openalex.org/W3163400585","https://openalex.org/W3171467595","https://openalex.org/W3201366800","https://openalex.org/W3215308192","https://openalex.org/W3217456648","https://openalex.org/W4200425721","https://openalex.org/W4214549858","https://openalex.org/W4221101048","https://openalex.org/W4225646707","https://openalex.org/W4229752367","https://openalex.org/W4242050906","https://openalex.org/W4311309705"],"related_works":["https://openalex.org/W4206403982","https://openalex.org/W3194760448","https://openalex.org/W4322504035","https://openalex.org/W7063893503","https://openalex.org/W4286670686","https://openalex.org/W3181044690","https://openalex.org/W4399135154","https://openalex.org/W7217682844","https://openalex.org/W4319309761","https://openalex.org/W4385146103"],"abstract_inverted_index":{"Purpose":[0],"This":[1,135,205],"paper":[2],"aims":[3],"to":[4,77,102,145,163,166,169,194,212,219],"examine":[5,220],"if":[6],"Malaysian":[7],"public":[8,151,225],"listed":[9],"companies":[10,86,98,120,152,226],"have":[11],"expressed":[12,131],"any":[13],"specific":[14],"sentiment(s)":[15],"when":[16,92,224],"publishing":[17],"their":[18,95,104,114,189,228],"financial":[19,229],"performance":[20,230],"during":[21,155,231],"the":[22,31,38,51,58,108,140,172,178,197,221,232],"COVID-19":[23,109,233],"pandemic.":[24,234],"Design/methodology/approach":[25],"The":[26,82],"disclosed":[27],"sentiments":[28,91,101,223],"contained":[29],"in":[30],"management":[32],"discussion":[33],"and":[34,54,57,217],"analysis":[35,49,66,73,83,216],"section":[36],"of":[37,46,90,209],"companies\u2019":[39],"annual":[40],"reports":[41],"were":[42],"extracted":[43],"by":[44],"means":[45],"computer-automated":[47],"textual":[48,215],"through":[50],"linguistic":[52],"inquiry":[53],"word":[55],"counts":[56],"Loughran\u2013McDonald":[59],"Financial":[60],"Sentiment":[61],"Dictionary.":[62],"Next,":[63],"a":[64,70,118,147,201],"correlation":[65],"was":[67,75],"conducted.":[68],"Finally,":[69],"qualitative":[71],"content":[72],"(QCA)":[74],"conducted":[76,183],"confirm":[78],"these":[79],"sentiments.":[80],"Findings":[81],"shows":[84],"that":[85,126,150,188],"adopted":[87],"various":[88],"tones":[89],"communicating":[93],"with":[94],"stakeholders.":[96],"Most":[97],"used":[99,193],"negative":[100],"voice":[103],"concerns":[105],"about":[106],"how":[107],"pandemic":[110],"has":[111],"impacted":[112],"upon":[113],"business":[115,173,198],"operations.":[116],"Only":[117],"few":[119,210],"reflected":[121],"positive":[122],"sentiments,":[123],"whilst":[124],"those":[125],"experienced":[127],"operating":[128],"losses":[129],"also":[130,159],"uncertainty.":[132],"Research":[133],"limitations/implications":[134],"study":[136,180,206],"may":[137],"assist":[138],"either":[139],"regulators":[141],"or":[142],"accounting":[143],"bodies":[144],"introduce":[146],"reporting":[148],"framework":[149],"can":[153,191],"adopt":[154,213],"natural":[156],"hazards.":[157],"It":[158],"provides":[160],"useful":[161],"insights":[162],"(potential)":[164],"investors":[165],"enable":[167],"them":[168],"better":[170,195],"understand":[171,196],"landscape.":[174],"For":[175],"future":[176],"research,":[177],"same":[179],"could":[181],"be":[182,192],"on":[184],"more":[185],"countries":[186],"so":[187],"experiences":[190],"phenomenon":[199],"from":[200],"global":[202],"perspective.":[203],"Originality/value":[204],"is":[207],"one":[208],"studies":[211],"automated":[214],"QCA":[218],"exhibited":[222],"reported":[227]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":8}],"updated_date":"2026-11-15T12:55:33.944570","created_date":"2023-03-07T00:00:00"}
