In Search of Meaning: Lessons, Resources and Next Steps for Computational Analysis of Financial Discourse
| Autor: | Vasiliki Simaki, Martin Walker, Paul Rayson, Mahmoud El-Haj, Steven Young |
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| Jazyk: | angličtina |
| Rok vydání: | 2019 |
| Předmět: |
Finance
FOS: Computer and information sciences 050208 finance Computer Science - Computation and Language business.industry Computer science 05 social sciences 050201 accounting Semantics Automatic summarization Corpus linguistics Content analysis Accounting 0502 economics and business Business Management and Accounting (miscellaneous) Mainstream Relevance (information retrieval) Computational linguistics business Computation and Language (cs.CL) Meaning (linguistics) |
| Popis: | We critically assess mainstream accounting and finance research applying methods from computational linguistics (CL) to study financial discourse. We also review common themes and innovations in the literature and assess the incremental contributions of work applying CL methods over manual content analysis. Key conclusions emerging from our analysis are: (a) accounting and finance research is behind the curve in terms of CL methods generally and word sense disambiguation in particular; (b) implementation issues mean the proposed benefits of CL are often less pronounced than proponents suggest; (c) structural issues limit practical relevance; and (d) CL methods and high quality manual analysis represent complementary approaches to analyzing financial discourse. We describe four CL tools that have yet to gain traction in mainstream AF research but which we believe offer promising ways to enhance the study of meaning in financial discourse. The four tools are named entity recognition (NER), summarization, semantics and corpus linguistics. 70 page, 18 pages of references, Journal Article |
| Databáze: | OpenAIRE |
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