Materiality in reporting integration in South Africa: A natural language processing analysis
Background: The concept of materiality has evolved as companies grapple with non-financial reporting. One result of this is greater diversity in terminology used in reporting narrative. Natural language processing (NLP) analysis offers a promising alternative to traditional content analysis to asses...
Saved in:
Main Authors: | Cornelis T. van der Lugt, Hans-Peter Bakker, Nadia Mans-Kemp |
---|---|
Format: | Article |
Language: | English |
Published: |
AOSIS
2025-01-01
|
Series: | South African Journal of Economic and Management Sciences |
Subjects: | |
Online Access: | https://sajems.org/index.php/sajems/article/view/5717 |
Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
Similar Items
-
Integrated reports and changes in the presentation of companies' financial information
by: Pavlović Jelena
Published: (2023-01-01) -
Disclosure of the six capitals in strategy, risk and performance sections: Evidence from South Africa
by: Amy C.R. Steenkamp, et al.
Published: (2025-01-01) -
Biodiversity reporting: Comparing listed entities in the United Kingdom and South Africa
by: Dino Da Mata, et al.
Published: (2025-01-01) -
Financial Reporting and Performance of Small-Scale Businesses in Buyanja Town Council Rukungiri District.
by: Abindabyamu, Joanitar
Published: (2024) -
Adoption of Integrated Financial Management System and Procurement Performance in Uganda A Case Of Kabale District In Uganda
by: Ruth, Kobusingye
Published: (2022)