Data Analytics For Accounting
Data Analytics For Accounting
19th Edition
ISBN: 9781260375183
Author: RICHARDSON
Publisher: MCG
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Chapter 8, Problem 5P

Go to Loughran and McDonald’s sentiment word lists at https://www3.nd.edu/~mcdonald/Word_Lists.html and download the Master Dictionary. These are what they’ve used to assess sentiment in financial statements and related financial reports. Give five words that are considered to be “negative” and five words that are considered to be “constraining.” How would you use this in your analysis of sentiment of an accounting report?

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