Detecting document structure in a very large corpus of UK financial reports

El-Haj, Mahmoud and Rayson, Paul and Young, Steven and Walker, Martin (2014) Detecting document structure in a very large corpus of UK financial reports. In: LREC'14 Ninth International Conference on Language Resources and Evaluation. Proceedings of the Ninth International Conference on Language Resources and Evaluation (LREC-2014) . European Language Resources Association (ELRA), Reykjavik, Iceland, pp. 1335-1338. ISBN 9782951740884

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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 disclosed to investors beyond the financial statements. The CFIE consists of the supply of information by firms to investors, and the mediating influences 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.

Item Type: Contribution in Book/Report/Proceedings
Departments: Faculty of Science and Technology > School of Computing & Communications
Faculty of Arts & Social Sciences > History
Lancaster University Management School > Accounting & Finance
ID Code: 71287
Deposited By: ep_importer_pure
Deposited On: 15 Oct 2014 15:29
Refereed?: Yes
Published?: Published
Last Modified: 25 Feb 2020 05:03

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