Computer-based analysis of the strategic content of UK annual report narratives

Abstract

This project uses computer-based natural language processing (NLP) methods to analyse the content of annual report narrative disclosures by UK firms listed on the London Stock Exchange. Company law requires UK firms publish an annual report containing audited financial statements together with substantial narrative disclosures on a range of business and governance related topics. Published annual reports represent the most comprehensive systematic disclosure made by UK firms to shareholders and as such attract considerable attention from academic researchers, regulators, and the financial media. Other stakeholder groups including employees, creditors, customers, suppliers, etc. also rely in various degrees on these disclosures.

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Papers that cite the same references — the relational fallback while embeddings are still backfilling.