Is Positive Sentiment in Corporate Annual Reports Informative? Evidence from Deep Learning
نویسندگان
چکیده
منابع مشابه
Communication and antithesis in corporate annual reports:
The paper aims to identify one of the communication techniques which creative designers may use in the Annual Review/Annual Report and Accounts, described by Hopwood (1996) as a ‘largely unresearched document’. It offers a new dimension to add to existing work on graphs, accounting narratives, readability and visual images by Armenic & Craig (2000), Beattie & Jones (1992, 1994, 1996, 1997, 1999...
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Corporate governance scandals and the global financial crisis have led to calls for better risk disclosure. However, such disclosure may be stifled by the proprietary cost hypothesis that firms limit voluntary disclosure to avoid risk of adverse actions. Against this background, several studies have examined the determinants of risk disclosure in corporate annual reports. The purpose of this pa...
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nnual reports (ARs) are the most important external documents and the most used channels for communication between organizations and stakeholders. The study uses self-built one self-built large corpus and nine small self-built sub-corpora to investigate lexical features in ARs to help AR users understand written financial discourses. The corpus consists of 120 pieces of 2011 annual reports. The...
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Corporate annual reports (CARs) are the subject of research emanating from different disciplines. A growing body of literature addresses their purpose, design, content and interpretation, as well as reasons for their changing content. This paper reviews examines (mainly post-1990) English-language, academic and practitioner literature analysing or commenting on CARs. The literature is examined ...
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Sentiment analysis is an important task in natural language understanding and has a wide range of real-world applications. The typical sentiment analysis focus on predicting the positive or negative polarity of the given sentence(s). This task works in the setting that the given text has only one aspect and polarity. A more general and complicated task would be to predict the aspects mentioned ...
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ژورنال
عنوان ژورنال: The Review of Asset Pricing Studies
سال: 2021
ISSN: 2045-9920,2045-9939
DOI: 10.1093/rapstu/raab005