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...
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Main Authors: | , , |
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Format: | Article |
Language: | English |
Published: |
AOSIS
2025-01-01
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Series: | South African Journal of Economic and Management Sciences |
Subjects: | |
Online Access: | https://sajems.org/index.php/sajems/article/view/5717 |
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