Appearance of New Terms in Accounting Language: A Preliminary Examination of Accounting Pronouncements and Financial Statements

2008 ◽  
Vol 5 (1) ◽  
pp. 17-36 ◽  
Author(s):  
Margaret R. Garnsey ◽  
Ingrid E. Fisher

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.

2019 ◽  
Vol 53 (2) ◽  
pp. 3-10
Author(s):  
Muthu Kumar Chandrasekaran ◽  
Philipp Mayr

The 4 th joint BIRNDL workshop was held at the 42nd ACM SIGIR Conference on Research and Development in Information Retrieval (SIGIR 2019) in Paris, France. BIRNDL 2019 intended to stimulate IR researchers and digital library professionals to elaborate on new approaches in natural language processing, information retrieval, scientometrics, and recommendation techniques that can advance the state-of-the-art in scholarly document understanding, analysis, and retrieval at scale. The workshop incorporated different paper sessions and the 5 th edition of the CL-SciSumm Shared Task.


AERA Open ◽  
2021 ◽  
Vol 7 ◽  
pp. 233285842110286
Author(s):  
Kylie L. Anglin ◽  
Vivian C. Wong ◽  
Arielle Boguslav

Though there is widespread recognition of the importance of implementation research, evaluators often face intense logistical, budgetary, and methodological challenges in their efforts to assess intervention implementation in the field. This article proposes a set of natural language processing techniques called semantic similarity as an innovative and scalable method of measuring implementation constructs. Semantic similarity methods are an automated approach to quantifying the similarity between texts. By applying semantic similarity to transcripts of intervention sessions, researchers can use the method to determine whether an intervention was delivered with adherence to a structured protocol, and the extent to which an intervention was replicated with consistency across sessions, sites, and studies. This article provides an overview of semantic similarity methods, describes their application within the context of educational evaluations, and provides a proof of concept using an experimental study of the impact of a standardized teacher coaching intervention.


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