We introduce a corpus of 7,032 sentences rated by human annotators for formality, informativeness, and implicature on a 1-7 scale. The corpus was annotated using Amazon Mechanical Turk.1 Reliability in the obtained judgments was examined by comparing mean ratings across two MTurk experiments, and correlation with pilot annotations (on sentence formality) conducted in a more controlled setting. ...

Crisis responders are increasingly using social media, data and other digital sources of information to build a situational understanding of a crisis situation in order to design an effective response. However with the increased availability of such data, the challenge of identifying relevant information from it also increases. This paper presents a successful automatic approach to handling thi...

This paper uses Italian panel data from the private and public sectors and analyses earnings dynamics by applying the minimum distance estimator of Chamberlain (1984). We consider two main aspects of earnings careers. First, we estimate a measure of earnings growth heterogeneity, whereby quantifying to what extent the two sectors differ in the ability to differentiate remuneration of time-varyi...

Both prior research and the popular financial press suggest that earnings smoothing is associated with higher valuations, per dollar of reported earnings. Apparently, smoothing causes reported earnings to be a less noisy measure of “permanent” earnings that can be sustained over the longterm. We extend those results to examine whether earnings smoothing is associated with higher valuations per ...

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This research aimed to study the behavior of real earnings management and earnings management based on accruals to achieve an average profitability of listed companies in Tehran Stock Exchange. In this study, we focus on the optional operating cash flow, optional cost and production cost as real earnings management representatives as well as discretionary accruals as an earnings management acco...

This paper examines the relation between smooth past earnings performance and the credibility of voluntary management earnings forecasts. Specifically, using strings of increasing earnings per share as our measure of past performance, we demonstrate that both analyst forecast revisions and stock price reactions around management earnings forecasts are more pronounced when the firm has posted a ...

The purpose of this study is to study the reader's cognitive process in reading medical articles and its influence on the decision-making process. Twenty-four participants completed a survey pertaining to 36 medical articles on new treatments with similar text structures and similar titles. Participants rated each article on its level of interest, informativeness, and reliability, and were aske...

Inference of individual ancestry is useful in various applications, such as admixture mapping and structured-association mapping. Using information-theoretic principles, we introduce a general measure, the informativeness for assignment (I(n)), applicable to any number of potential source populations, for determining the amount of information that multiallelic markers provide about individual a...

This study examines the relation of corporate earnings management to firm size. We observe that firm size plays differing roles in earnings management: Small-sized firms engage in more earnings management to avoid reporting losses than largeor medium-sized firms. On the other hand, largeand medium-sized firms exhibit more aggressive earnings management to avoid reporting earnings decreases than...