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Research output: Contribution in Book/Report/Proceedings - With ISBN/ISSN › Conference contribution/Paper › peer-review
Research output: Contribution in Book/Report/Proceedings - With ISBN/ISSN › Conference contribution/Paper › peer-review
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TY - GEN
T1 - Detecting document structure in a very large corpus of UK financial reports
AU - El-Haj, Mahmoud
AU - Rayson, Paul
AU - Young, Steven
AU - Walker, Martin
PY - 2014
Y1 - 2014
N2 - In this paper we present the evaluation of our automatic methods for detecting and extracting document structure in annual financial reports. The work presented is part of the Corporate Financial Information Environment (CFIE) project in which we are using Natural Language Processing (NLP) techniques to study the causes and consequences of corporate disclosure and financial reporting outcomes.We aim to uncover the determinants of financial reporting quality and the factors that influence the quality of information disclosedto investors beyond the financial statements. The CFIE consists of the supply of information by firms to investors, and the mediatinginfluences of information intermediaries on the timing, relevance and reliability of information available to investors. It is important to compare and contrast specific elements or sections of each annual financial report across our entire corpus rather than working at the full document level. We show that the values of some metrics e.g. readability will vary across sections, thus improving on previous research based on full texts.
AB - In this paper we present the evaluation of our automatic methods for detecting and extracting document structure in annual financial reports. The work presented is part of the Corporate Financial Information Environment (CFIE) project in which we are using Natural Language Processing (NLP) techniques to study the causes and consequences of corporate disclosure and financial reporting outcomes.We aim to uncover the determinants of financial reporting quality and the factors that influence the quality of information disclosedto investors beyond the financial statements. The CFIE consists of the supply of information by firms to investors, and the mediatinginfluences of information intermediaries on the timing, relevance and reliability of information available to investors. It is important to compare and contrast specific elements or sections of each annual financial report across our entire corpus rather than working at the full document level. We show that the values of some metrics e.g. readability will vary across sections, thus improving on previous research based on full texts.
M3 - Conference contribution/Paper
SN - 9782951740884
T3 - Proceedings of the Ninth International Conference on Language Resources and Evaluation (LREC-2014)
SP - 1335
EP - 1338
BT - LREC'14 Ninth International Conference on Language Resources and Evaluation
PB - European Language Resources Association (ELRA)
CY - Reykjavik, Iceland
ER -