Summary of the paper
| Title | Detecting Document Structure in a Very Large Corpus of UK Financial Reports |
|---|---|
| Authors | Mahmoud El-Haj, Paul Rayson, Steve Young and Martin Walker |
| Abstract | 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 research based on full texts. |
| Topics | Evaluation Methodologies, Tools, Systems, Applications |
Full paper  |
Detecting Document Structure in a Very Large Corpus of UK Financial Reports |
| Bibtex | @InProceedings{ELHAJ14.402, author = {Mahmoud El-Haj and Paul Rayson and Steve Young and Martin Walker}, title = {Detecting Document Structure in a Very Large Corpus of UK Financial Reports}, booktitle = {Proceedings of the Ninth International Conference on Language Resources and Evaluation (LREC'14)}, year = {2014}, month = {may}, date = {26-31}, address = {Reykjavik, Iceland}, editor = {Nicoletta Calzolari (Conference Chair) and Khalid Choukri and Thierry Declerck and Hrafn Loftsson and Bente Maegaard and Joseph Mariani and Asuncion Moreno and Jan Odijk and Stelios Piperidis}, publisher = {European Language Resources Association (ELRA)}, isbn = {978-2-9517408-8-4}, language = {english} } |