Appearance of New Terms in Accounting Language: A Preliminary Examination of Accounting Pronouncements and Financial Statements
2008 ◽
Vol 5
(1)
◽
pp. 17-36
◽
Keyword(s):
ABSTRACT: Accounting language evolves as the transactions and organizations it provides guidance for change. We provide a preliminary analysis of terms used in official accounting pronouncements and annual corporate financial statements. Initial results show statistical natural language-processing techniques provide a means of identifying new terms as they enter the lexicon. These techniques should be valuable in deriving a complete accounting lexicon as well as in constructing and maintaining an accounting thesaurus to support information retrieval.
Comparison of Application Effect of Natural Language Processing Techniques for Information Retrieval
2012 ◽
Vol 18
(11)
◽
pp. 1059-1064
Keyword(s):
Keyword(s):
Keyword(s):
Keyword(s):