scholarly journals Textual Analysis and Sentiment Analysis in Accounting

2021 ◽  
Vol 24 (2) ◽  
pp. 168-183
Author(s):  
Juan L. Gandía ◽  
David Huguet
Keyword(s):  
Sentiment Analysis ◽  
Textual Analysis ◽  
Financial Information ◽  
Digital Tools ◽  
Future Research ◽  
Analysis Techniques ◽  
Additional Information ◽  
New Perspective ◽  
Medios De Comunicacion

A pesar del relativamente escaso uso de técnicas de análisis textual y de análisis del sentimiento en finanzas y contabilidad, éstas tienen un gran potencial en contabilidad, tanto por el elevado volumen de documentos utilizados para la comunicación de información financiera como por el crecimiento en el uso de herramientas digitales y medios de comunicación social. En este sentido, estas técnicas de análisis pueden ayudar a los investigadores a analizar pistas ocultas o buscar información adicional a la observada a través de los estados financieros, incrementando la cantidad y calidad de la información tradicionalmente utilizada, y proporcionando una nueva perspectiva de análisis. Por ello, el objetivo de este estudio es realizar una revisión del uso del análisis textual y del análisis del sentimiento en contabilidad. Tras presentar los conceptos de análisis textual y análisis del sentimiento y justificar teóricamente su papel en la investigación en contabilidad, llevamos a cabo una revisión de la literatura previa en el uso de estas técnicas en finanzas y contabilidad y describimos las principales técnicas de análisis del sentimiento, así como el procedimiento a seguir para el uso de esta metodología. Finalmente, sugerimos tres líneas de investigación futura que pueden beneficiarse del uso del análisis textual y del análisis del sentimiento. In spite of the relatively scarce use of textual analysis and sentiment analysis techniques in finance and accounting, they have great potential in accounting, both because of the volume of documents used for the communication of information and due to the growth in the use of digital tools and social media. In that regard, these techniques of analysis may help researchers to analyse hidden clues or look for additional information to that one observed through financial information, increasing the quantity and quality of the information traditionally used, and providing a new perspective of analysis. The aim of this study is to review the use of textual analysis and sentiment analysis in accounting. After presenting the concepts of textual analysis and sentiment analysis and expose their interest in accounting, we perform a review of the previous literature on the use of these techniques in finance and accounting and describe the main techniques of sentiment analysis, as well as the procedure to be followed for the use of this methodology. Finally, we suggest three lines of future research that may benefit from the use of textual and sentiment analysis.

scholarly journals SEMANTIC GRAPH BASED TERM EXPANSION FOR SENTENCE-LEVEL SENTIMENT ANALYSIS

2020 ◽  
pp. 647-655
Author(s):  
Mohammed Maree ◽  
Mujahed Eleyat
Keyword(s):  
Sentiment Analysis ◽  
Real World ◽  
Gold Standard ◽  
Semantic Networks ◽  
Prototype System ◽  
Analysis Techniques ◽  
Negative Sentence ◽  
Sentence Level ◽  
Semantic Orientation

The semantic orientation (also referred to as prior polarity) of a word plays an important role in automatic sentence-level sentiment analysis. Several approaches have been proposed wherein a lexicon of words marked with their polarities is exploited to infer the meaning of sentences. However, relying on prior word polarity may produce inaccurate decisions. This is because we may find negative-sentence sentiments that include words with positive prior polarities or vice versa. In this article, we propose an approach to sentence-level sentiment analysis that exploits knowledge encoded in heavy-weight semantic graphs to assist in discovering the meaning of a word in the context of the sentence where it appears. In this context, we build contextual semantic networks for indexing sentences and expand them with semantically/lexically-relevant terms in an attempt to disambiguate the meanings of word mentions in sentences. In order to verify the effectiveness of the proposed approach, we have developed a prototype system using a real-world dataset that contains 46830 sentiment sentences along with a gold-standard that comprises 10000 movie reviews that are labelled under five sentiment categories (very negative, negative, neutral, positive, very positive). Findings indicate that enriching the semantic graphs of sentiment sentences with NOUN-based synonyms and hypernyms has improved the overall quality of baseline sentiment analysis techniques.

scholarly journals Pengaruh Penerapan Prinsip GCG pada Persepsi Kualitas Informasi Keuangan PERUMDA Air Minum Tirta Sewaka Darma

2020 ◽  
Vol 30 (2) ◽  
pp. 293
Author(s):  
Gede Rudi Harta Pratama Giri ◽  
Ni Luh Supadmi
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Information ◽  
Quantitative Approach ◽  
Primary Data ◽  
Purposive Sampling ◽  
Analysis Techniques

The purpose of this study is to empirically assess the principle of transparency, accountability, accountability, independence and fairness/equality. This research was conducted at PERUMDA Air Minum Tirta Sewaka Darma with a quantitative approach that is in the form of associative. This research uses primary data of secondary data. A population of 340 employees and samples were selected using the purposive sampling technique of 56 employees. Data analysis techniques are double linear regression. Based on the results shows that transparency, accountability, responsibility, independence and fairness/equality influence positive and significant to the quality of financial information. Keywords: Transparency; Accountability; Responsibility, Independency; Fairness.

A Survey on Future Generation Wireless Communications-6G: Requirements, Technologies, Challenges and Applications

2021 ◽  
Vol 10 (5) ◽  
pp. 3067-3076
Keyword(s):  
Future Generation ◽  
System Capacity ◽  
Future Research ◽  
Wireless System ◽  
Research Directions ◽  
Sixth Generation ◽  
Data Rates ◽  
Future Research Directions ◽  
New Perspective

Within the last few decades, wireless connectivity has experienced an exponential growth. With far more features than 4G communications, next-generation (5G) will soon be available worldwide. In the year 2027 to 2030, the sixth- generation (6G) wireless system, fully supported by artificial intelligence, will become the dominant paradigm for wireless communication. Beyond 5G, the main factors to consider are higher system capacity, greater data rates, reduced latency, enhanced security, and improved quality of service (QoS) compared to current 5G systems. In this paper, we describe the strategy for future 6G wireless networks, emerging technologies and the architecture within which they will operate. This paper focuses on key performance indicators, applications, new services, and key technologies that could enable 6G networks. By presenting a new perspective on future research directions, this article will make a significant contribution to future research directions.

scholarly journals Corporate Financial Disclosure Measurement in the Empirical Accounting Literature: A Review Article

2019 ◽  
Vol 54 (02) ◽  
pp. 1950006 ◽  
Author(s):  
Omaima A. G. Hassan ◽  
Claire Marston
Keyword(s):  
Textual Analysis ◽  
Reliability And Validity ◽  
Review Article ◽  
Financial Disclosure ◽  
Future Research ◽  
Measurement Issues

This paper develops a framework for corporate financial disclosure measurement to identify and evaluate common measures of financial disclosure employed in prior empirical accounting studies. It identifies two approaches: (i) a disclosure-based approach that investigates actual disclosure, operationalizes the concept of disclosure in terms of its main dimensions such as the quantity and quality of disclosure, and develops methods to measure them such as the disclosure index and textual analysis, and (ii) a non-disclosure-based approach that uses the values of some observable variables to proxy for disclosure such as market-based disclosure measures. The study also discusses some empirical challenges related to causal claims and the extent to which the reliability and validity of these different measures of disclosure are tested. The purposes of this review are (i) to help future researchers identify exemplars and select or develop their own suitable disclosure measures, and (ii) to identify measurement issues relating to corporate financial disclosure and provide avenues for future research.

Learning Algorithms of Sentiment Analysis

2022 ◽  
pp. 176-194
Author(s):  
Suania Acampa ◽  
Ciro Clemente De Falco ◽  
Domenico Trezza
Keyword(s):  
Machine Learning ◽  
Sentiment Analysis ◽  
Scientific Community ◽  
Learning Algorithms ◽  
Learning Approaches ◽  
Italian Language ◽  
Analysis Techniques ◽  
Stratified Sample

The uncritical application of automatic analysis techniques can be insidious. For this reason, the scientific community is very interested in the supervised approach. Can this be enough? This chapter aims to these issues by comparing three machine learning approaches to measuring the sentiment. The case study is the analysis of the sentiment expressed by the Italians on Twitter during the first post-lockdown day. To start the supervised model, it has been necessary to build a stratified sample of tweets by daily and classifying them manually. The model to be test provides for further analysis at the end of the process useful for comparing the three models: index will be built on the tweets processed with the aim of detecting the goodness of the results produced. The comparison of the three algorithms helps the authors to understand not only which is the best approach for the Italian language but tries to understand which strategy is to verify the quality of the data obtained.

Despite initial “kicking and screaming” unstably housed persons report high satisfaction with representative payee program

2015 ◽  
Vol 18 (2) ◽  
pp. 56-61 ◽  
Author(s):  
Dana Davis ◽  
Mary Hawk ◽  
Jamie McLaughlin ◽  
Terri Brincko ◽  
Miranda King ◽  
...  
Keyword(s):  
Harm Reduction ◽  
Future Research ◽  
Content Type ◽  
Staff Members ◽  
Suburban Areas ◽  
High Satisfaction ◽  
New Perspective ◽  
Surrounding Areas ◽  
Representative Payee

Purpose – The purpose of this paper is to explore unstably housed persons satisfaction with representative payee services. Design/methodology/approach – Surveys were distributed through two different methods, which consisted of mailings and dispersal by program staff members. Findings – Participants overwhelmingly reported that they were satisfied with representative payee services with 77 percent of the stand-alone housing participants and 86 percent of the scattered site participants reported being “satisfied” or “very satisfied” with representative payee services. Similarly, 92 percent of stand-alone participants and 82 percent of scattered site participants reported being satisfied with their abilities to care for their needs. The lowest reported satisfaction with the program was with the timeliness of getting spending checks, with 85 percent of participants being satisfied in the stand-alone location and only 63 percent of participants reporting satisfaction in the scattered site setting. Research limitations/implications – This research is limited by the fact that it is an evaluation of one program and does not have a comparison group. Additionally, clients self-selected to participate in the research and results are not generalizable. Future research should ascertain whether aspects of harm reduction and peer staff have an impact on client outcomes as well as representative payee satisfaction. The study was conducted in a metropolitan area in the Northeast USA, which includes the city of Pittsburgh, Pennsylvania and surrounding areas. Given that this region includes both city and suburban areas, it is likely the results are translatable to multiple geographic areas. Practical implications – Results of this research indicate that use of harm reduction and peer staff could be factors in client satisfaction with representative payee services thereby increasing the possibility that clients will sign up for this service and receive the benefits of the program. Social implications – Having a representative payee program imposed on clients whether voluntarily or involuntarily can be an extremely anxiety provoking experience. Increasing satisfaction with this service will lend to improved quality of life for clients as well as improved relationships with providers which may lead to more engagement in care. Originality/value – This paper provides a new perspective on representative payee programs since it shows positive satisfaction, as well as use of harm reduction and peer staff, which varies from previous studies.

scholarly journals Break-Even Analysis as a powerful tool in Decision-Making

2017 ◽  
Vol 9 (3) ◽  
pp. 1169-1171
Author(s):  
Shefket Zeqir Jakupi ◽  
Bedri Statovci ◽  
Besart Hajrizi
Keyword(s):  
Financial Analysis ◽  
Financial Information ◽  
Cost Ratio ◽  
Business Activity ◽  
Quality Of Information ◽  
Theoretical Concepts ◽  
Analysis Techniques ◽  
Profit Analysis ◽  
The Cost

This research paper is based on the contemporary techniques presented in the discipline of CVP Analysis. Techniques applied to carry out a complete and accurate financial analysis based on the CVP Analysis. In this paper, an application of theoretical concepts of the CVP Analysis has been realized. The quality of information and the recognition of specific features of business activity influence the achievement of a qualitative analysis. The cost-volume-profit analysis (CVP Analysis) is a powerful tool for planning and making decisions. Since the CVP analysis highlights the reciprocal cost ratio, the quantity sold and the price, it brings together all the financial information of the enterprise.

Convergent Beam Electron Diffraction

1978 ◽  
Vol 36 (3) ◽  
pp. 304-315
Author(s):  
G. Lehmpfuhl
Keyword(s):  
Electron Diffraction ◽  
Diffraction Pattern ◽  
Crystal Surface ◽  
Diffraction Spot ◽  
Crystal Thickness ◽  
Large Area ◽  
Electron Microscopic ◽  
Additional Information ◽  
Microscopic Investigations

Introduction In electron microscopic investigations of crystalline specimens the direct observation of the electron diffraction pattern gives additional information about the specimen. The quality of this information depends on the quality of the crystals or the crystal area contributing to the diffraction pattern. By selected area diffraction in a conventional electron microscope, specimen areas as small as 1 µ in diameter can be investigated. It is well known that crystal areas of that size which must be thin enough (in the order of 1000 Å) for electron microscopic investigations are normally somewhat distorted by bending, or they are not homogeneous. Furthermore, the crystal surface is not well defined over such a large area. These are facts which cause reduction of information in the diffraction pattern. The intensity of a diffraction spot, for example, depends on the crystal thickness. If the thickness is not uniform over the investigated area, one observes an averaged intensity, so that the intensity distribution in the diffraction pattern cannot be used for an analysis unless additional information is available.

Self-Compassion and Quality of Life in Adults Who Stutter

2020 ◽  
Vol 29 (4) ◽  
pp. 2097-2108
Author(s):  
Robyn L. Croft ◽  
Courtney T. Byrd
Keyword(s):  
Quality Of Life ◽  
Social Connectedness ◽  
The Self ◽  
Future Research ◽  
Self Compassion ◽  
Adults Who Stutter ◽  
And Gender ◽  
Relationship Of ◽  
The Impact

Purpose The purpose of this study was to identify levels of self-compassion in adults who do and do not stutter and to determine whether self-compassion predicts the impact of stuttering on quality of life in adults who stutter. Method Participants included 140 adults who do and do not stutter matched for age and gender. All participants completed the Self-Compassion Scale. Adults who stutter also completed the Overall Assessment of the Speaker's Experience of Stuttering. Data were analyzed for self-compassion differences between and within adults who do and do not stutter and to predict self-compassion on quality of life in adults who stutter. Results Adults who do and do not stutter exhibited no significant differences in total self-compassion, regardless of participant gender. A simple linear regression of the total self-compassion score and total Overall Assessment of the Speaker's Experience of Stuttering score showed a significant, negative linear relationship of self-compassion predicting the impact of stuttering on quality of life. Conclusions Data suggest that higher levels of self-kindness, mindfulness, and social connectedness (i.e., self-compassion) are related to reduced negative reactions to stuttering, an increased participation in daily communication situations, and an improved overall quality of life. Future research should replicate current findings and identify moderators of the self-compassion–quality of life relationship.

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