NON-FINANCIAL INFORMATION IN ANNUAL REPORTS

Automatic Assessment of Information Disclosure Quality in Chinese Annual Reports

Information disclosure in annual reports is a mandatory requirement for publicly traded companies in China. The quality of information disclosure will reduce information asymmetry and therefore support market efficiency. Currently, the evaluation of the information disclosure quality in Chinese reports is conducted manually. It remains an untapped field for NLP and text mining community. The go...

The Impact of Market-Related Variables on Forward-Looking Disclosure in the Annual Reports of Non-Financial Egyptian Companies

The main objective of this study is to test the relationship between numbers of variables representing the firm characteristics (market-related variables) and the extent of voluntary disclosure levels (forward-looking disclosure) in the annual reports of Egyptian firms listed on the Egyptian Stock Exchange. The results show that audit firm size is significantly positively correlated (in all the...

Mark's Annual Reports, 1905

Investigating the Role of Non-Financial Information Analysis and Risk- Return Analysis along with Financial Information in Increasing the Efficiency of the Stock Portfolio of Banks

The purpose of this study was to investigate the role of non-financial information analysis and risk-return analysis along with financial information in increasing the selected banks and financial institutions of Tehran Stock Exchange portfolio efficiency. To evaluate the efficiency of the portfolio, the Treynor's ratio was used and attempted to determine the Treynor's ratio of the selected opt...

Evaluating Sentiment in Annual Reports for Financial Distress Prediction Using Neural Networks and Support Vector Machines

Sentiment in annual reports is recognized as being an important determinant of future financial performance. The aim of this study is to examine the effect of the sentiment on future financial distress. We evaluated the sentiment in the annual reports of U.S. companies using word categorization (rule-based) approach. We used six categories of sentiment, together with financial indicators, as th...