Dynamic topography information landscapes are capable of visualizing longitudinal changes in large document repositories. Resembling tectonic processes in the natural world, dynamic rendering reflects both long-term trends and short-term fluctuations in such repositories. To visualize the rise and decay of topics, the mapping algorithm elevates and lowers related sets of concentric contour line...

Incrementally computed information landscapes are an effective means to visualize longitudinal changes in large document repositories. Resembling tectonic processes in the natural world, dynamic rendering reflects both long-term trends and short-term fluctuations in such repositories. To visualize the rise and decay of topics, the mapping algorithm elevates and lowers related sets of concentric...

Speech is considered an efficient communication channel. This implies that the organization of utterances is such that more speaking effort is directed towards important parts than towards redundant parts. Based on a model of incremental word recognition, the importance of a segment is defined as its contribution to word-disambiguation. This importance is measured as the segmental information c...

Designing user interfaces involves several iterations for usability design and evaluation as well as incremental functionality integration and testing. This paper reports on the methodological approach for the design and implementation of an application that is used for search and retrieval of sociallyaware digital content. It presents the archivist view of professional media organizations and ...

Previous studies of the information content of the implied volatilities from the prices of call options have used a cross-sectional regression approach. This paper compares the information content of the implied volatilities from call options on the S&P 100 index to GARCH (Generalized Autoregressive Conditional Heteroscedasticity) and Exponential GARCH models of conditional volatility. By addin...

Speakers often overspecify their referring descriptions by including more information than what is required to uniquely distinguish a referent. Although overspecification has received a substantial amount of attention, the factors that play a role in determining this behaviour are not yet well understood. Given evidence of cross-linguistic difference between English and Spanish regarding oversp...

This study explores whether the Management Discussion and Analysis (MD&A) section of Form 10-Q and 10-K has incremental information content beyond financial measures such as earnings surprises, accruals and operating cash flows (OCF). It uses a well-established classification scheme of words into positive and negative categories to measure the tone change in a specific MD&A section as compared ...

This study explores whether the Management Discussion and Analysis (MD&A) section of Form 10-Q and 10-K has incremental information content beyond financial measures such as earnings surprises, accruals and operating cash flows (OCF). It uses a well-established classification scheme of words into positive and negative categories to measure the tone and sentiment in a specific MD&A section as co...

a r t i c l e i n f o Keywords: Last-in-first-out First-in-first-out Information quality This study extends prior research by comparing the relative information quality of LIFO earnings and non-LIFO earnings using updated data and methodology. Results suggest LIFO earnings are incrementally informative independent of tax reporting implications. In addition to shedding light on why the results o...

The efficiency of investment decisions depends on the accuracy of information available to investors. Auditing provides a means of ensuring that companies provide accurate information ± one role of an auditor being to warn investors when a company faces a significant possibility of bankruptcy. However, in recent years there have been a number of well-publicised cases in which auditors failed to...