A Time Series Analysis of Emotional Loading in Central Bank Statements

Buechel, Sven; Junker, Simon; Schlaak, Thore; Michelsen, Claus; Hahn, Udo

doi:10.18653/v1/d19-5103

Cited by 3 publications

(2 citation statements)

References 25 publications

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“…Financial NLP Financial NLP has attracted much attention recently. There have been various application in different tasks like risk management (Han et al, 2018;Theil et al, 2018;Nourbakhsh and Bang, 2019;Mai et al, 2019;, asset management (Filgueiras et al, 2019;Blumenthal and Graf, 2019), market sentiment analysis (Daudert et al, 2018;Tabari et al, 2018;Buechel et al, 2019), financial event extraction (Ein-Dor et al, 2019;Zhai and Zhang, 2019) and financial question answering (Lai et al, 2018;Maia et al, 2018). More recently, pre-trained language models are presented for finance text mining (Araci, 2019;Yang et al, 2020).…”

Section: Related Workmentioning

confidence: 99%

MultiHiertt: Numerical Reasoning over Multi Hierarchical Tabular and Textual Data

Zhao¹,

Li²,

Li³

et al. 2022

Proceedings of the 60th Annual Meeting of the Association for Computational Linguistics (Volume 1: Long Papers)

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Numerical reasoning over hybrid data containing both textual and tabular content (e.g., financial reports) has recently attracted much attention in the NLP community. However, existing question answering (QA) benchmarks over hybrid data only include a single flat table in each document and thus lack examples of multistep numerical reasoning across multiple hierarchical tables. To facilitate data analytical progress, we construct a new large-scale benchmark, MULTIHIERTT, with QA pairs over Multi Hierarchical Tabular and Textual data. MULTIHIERTT is built from a wealth of financial reports and has the following unique characteristics: 1) each document contain multiple tables and longer unstructured texts; 2) most of tables contained are hierarchical; 3) the reasoning process required for each question is more complex and challenging than existing benchmarks; and 4) fine-grained annotations of reasoning processes and supporting facts are provided to reveal complex numerical reasoning. We further introduce a novel QA model termed MT2Net, which first applies facts retrieving to extract relevant supporting facts from both tables and text and then uses a reasoning module to perform symbolic reasoning over retrieved facts. We conduct comprehensive experiments on various baselines. The experimental results show that MULTIHIERTT presents a strong challenge for existing baselines whose results lag far behind the performance of human experts. The dataset and code are publicly available at https://github. com/psunlpgroup/MultiHiertt.

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Section: Related Workmentioning

confidence: 99%

MultiHiertt: Numerical Reasoning over Multi Hierarchical Tabular and Textual Data

Zhao¹,

Li²,

Li³

et al. 2022

Proceedings of the 60th Annual Meeting of the Association for Computational Linguistics (Volume 1: Long Papers)

View full text Add to dashboard Cite

show abstract

“…In accounting, measures of tone have been used to find positive biases in corporate reports that are expected to be neutral (Rutherford, 2005) and to explore the impact of more negative oversight hearings on agency morale in the American government (Marvel & McGrath, 2016). More recently, measures of emotions have been used to study the impact of economic conditions on the communication practices of central bankers (Buechel et al., 2019).…”

Section: The Institutional Context Of Public Auditingmentioning

confidence: 99%

Institutional embeddedness and the language of accountability: Evidence from 20 years of Canadian public audit reports

Liston‐Heyes

Juillet

2022

Financ Acc Manag

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Does increasing auditors' independence lead to more forceful public auditing? A study of a Canadian internal audit reform

Liston‐Heyes,

Juillet

2023

Public Administration

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The value of auditing as an instrument of accountability depends upon the independence of auditors. However, the extent to which auditors feel free to review the operation, compliance, and performance of public programs and objectively communicate findings to stakeholders has rarely been assessed. A Canadian public service reform in 2006 introduced institutional safeguards to bolster the independence of departmental internal auditors, but left legislative auditors working for the Auditor General's Office (i.e., Canada's Supreme Audit Institution) unaffected. We analyze and compare 2677 audit reports written by internal and legislative auditors before and after the reform. After the reform, the language used by internal auditors became more assertive and evaluative, but not more critical. This suggests that the safeguards had a meaningful impact on how auditors perform their accountability function but that factors other than independence may be driving their willingness to be more adversarial and critical when communicating audit findings.

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A Time Series Analysis of Emotional Loading in Central Bank Statements

Cited by 3 publications

References 25 publications

MultiHiertt: Numerical Reasoning over Multi Hierarchical Tabular and Textual Data

MultiHiertt: Numerical Reasoning over Multi Hierarchical Tabular and Textual Data

Institutional embeddedness and the language of accountability: Evidence from 20 years of Canadian public audit reports

Does increasing auditors' independence lead to more forceful public auditing? A study of a Canadian internal audit reform

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