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 | |