The Impact of Ontology on the Performance of Information Retrieval

The main purpose of stemming is to reduce the inﬂected words into its root form or stem. Thus, words can be mapped to the same concept, improving the process of information retrieval, regarding its ability to index documents and to reduce data dimensionality. However, the efficiency of those algorithms varies according to different aspects. Also, studies in the field area reached contrasting conclusions. This work assesses the use of stemmers in the retrieval of legislative documents written in Portuguese. Four stemmers together with BM25 were evaluated in two legislative corpora from the Brazilian Chamber of Deputies. RSLP-S and Savoy stemmers showed the best improvements in the information retrieval pipeline.

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The Impact of On-Line Information Retrieval in a College Based Drug Information Center

Drug Information Journal ◽

10.1177/009286158001400304 ◽

1980 ◽

Vol 14 (3) ◽

pp. 130-132 ◽

Cited By ~ 2

Author(s):

Fred Schneiweiss

Keyword(s):

Information Retrieval ◽

Drug Information ◽

Information Center ◽

On Line ◽

The Impact

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Intellectual capital reporting and mandatory adoption of post-IFRS – An empirical analysis using computational linguistic tools

Journal of Intellectual Capital ◽

10.1108/jic-07-2020-0249 ◽

2021 ◽

Vol ahead-of-print (ahead-of-print) ◽

Author(s):

Ankur Kulshrestha ◽

Archana Patro

Keyword(s):

Information Retrieval ◽

Computational Linguistics ◽

Intellectual Capital ◽

Value Relevance ◽

Annual Reports ◽

Term Weighting ◽

Weighting Schemes ◽

Content Type ◽

Mandatory Adoption ◽

The Impact

PurposeThe study aims to report empirical evidence on the impact of mandatory adoption of International Financial Reporting Standards (IFRS) in India on the voluntary intellectual capital reporting (ICR) and its value relevance. The study also tests the effect of term-weighting schemes used for information retrieval studies in the domain area of ICR.Design/methodology/approachThe study uses computational linguistics tools to measure ICR by Indian firms in the period 2014–2019. The study developed term frequencies for 23 ICR attributes using bag-of-words methodology from the annual reports. The word counts were used to construct two distinct measures of ICR, quantity and quality, deploying different term-weighting schemes, equal weighting and the term frequency-inverted document frequency (TF-IDF) weighting, respectively. A combination of parametric and non-parametric tests has been employed to examine the different hypothesis.FindingsThe quantity of ICR was found to have increased post-IFRS adoption. However, the quality of ICR had fallen significantly, which resulted in the loss of value relevance of ICR. Firms making higher disclosures but of inferior quality experienced suboptimal market returns. Variation in inter-firm ICR has reduced. Size effect and sector effect continue but have attenuated. The study acknowledges the enormous impact of term-weighting schemes, used for information retrieval studies, in the domain area of ICR.Practical implicationsThe study strongly adds to the momentum in favour of a formal ICR standard to improve its quality, restore its value relevance and facilitate more effective decision-making where the valuation of a firm is a critical input. The study presages the firms not to make poor-quality disclosures to avoid suboptimal stock performance.Originality/valueThe study sheds light on the impact of the adoption of post-IFRS on ICR in India. The study establishes the effect of term-weighting schemes, used for linguistic studies, in the domain area of ICR and adds to the literature by explaining one of the critical reasons for the dichotomy in ICR trends.

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