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Computer-based analysis of the strategic content of UK annual report narratives

Research output: Contribution to conference Conference paper

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Publication date2014
Number of pages6
<mark>Original language</mark>English
Event2014 American Accounting Association Annual Meeting Global Engagement and Perspectives - Atlanta, United States

Conference

Conference2014 American Accounting Association Annual Meeting Global Engagement and Perspectives
CountryUnited States
CityAtlanta
Period2/08/146/08/14

Abstract

This project uses computer-based natural language processing (NLP) methods to analyse the content of annual report narrative disclosures by UK firms listed on the London Stock Exchange. Company law requires UK firms publish an annual report containing audited financial statements together with substantial narrative disclosures on a range of business and governance related topics. Published annual reports represent the most comprehensive systematic disclosure made by UK firms to shareholders and as such attract considerable attention from academic researchers, regulators, and the financial media. Other
stakeholder groups including employees, creditors, customers, suppliers, etc. also rely in various degrees on these disclosures.