Submitted manuscript, 78.8 KB, PDF document
Research output: Contribution to conference - Without ISBN/ISSN › Conference paper
Research output: Contribution to conference - Without ISBN/ISSN › Conference paper
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TY - CONF
T1 - Computer-based analysis of the strategic content of UK annual report narratives
AU - El-Haj, Mahmoud
AU - Athanasakou, Vasiliki
AU - Rayson, Paul
AU - Young, Steven
AU - Walker, Martin
PY - 2014
Y1 - 2014
N2 - 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. Otherstakeholder groups including employees, creditors, customers, suppliers, etc. also rely in various degrees on these disclosures.
AB - 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. Otherstakeholder groups including employees, creditors, customers, suppliers, etc. also rely in various degrees on these disclosures.
M3 - Conference paper
T2 - 2014 American Accounting Association Annual Meeting Global Engagement and Perspectives
Y2 - 2 August 2014 through 6 August 2014
ER -