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. 2022 Sep 20;2022:1780834. doi: 10.1155/2022/1780834

Table 2.

Primary financial fraud identification indicators (text indicators).

Dimension Indicator Definition
Sentiment polarity Positive Positive words/MD&A words
Negative Negative words/MD&A words

Emotional tone Strong modal Strong modal words/MD&A words
Weak modal Weak modal words/MD&A words

Text readability Professional term Professional term words/MD&A words
Average sentence length Text length/sentence numbers
Text length Text length