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

El-Haj, Mahmoud and Athanasakou, Vasiliki and Rayson, Paul and Young, Steven and Walker, Martin (2014) Computer-based analysis of the strategic content of UK annual report narratives. In: 2014 American Accounting Association Annual Meeting Global Engagement and Perspectives, 2014-08-022014-08-06.

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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.

Item Type: Contribution to Conference (Paper)
Journal or Publication Title: 2014 American Accounting Association Annual Meeting Global Engagement and Perspectives
Departments: Faculty of Science and Technology > School of Computing & Communications
Lancaster University Management School > Accounting & Finance
ID Code: 71286
Deposited By: ep_importer_pure
Deposited On: 16 Oct 2014 08:50
Refereed?: No
Published?: Published
Last Modified: 19 Feb 2020 00:47
URI: https://eprints.lancs.ac.uk/id/eprint/71286

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