A Comparative Analysis of Temporal Long Text Similarity: Application to Financial Documents

Rawte, Vipula; Gupta, Aparna; Zaki, Mohammed J.

doi:10.1007/978-3-030-66981-2_7

Cited by 4 publications

(1 citation statement)

References 29 publications

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“…Thus, little guidance is provided to authors faced with this decision. Only in Rawte et al (2021), a comparison of different methods for text similarity estimations in the finance and accounting domain could be found. However, the authors only consider the temporal dimension of similarity and do not compare the accuracy of different representations for document similarity estimations.…”

Section: Introductionmentioning

confidence: 99%

Information Asymmetries and the Role of Information Intermediaries on Capital Markets

Bankamp¹

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As part of their digital transformation, firms increasingly appoint Chief Digital Officers (CDOs). Existing research suggests that CDOs are appointed to drive and coordinate digital transformation activities and communicate digital transformation-related topics to stakeholders. However, the specific role of the CDO as a mediator between a firm and its external stakeholders, such as investors, remains unclear. Relying on signaling theory, we investigate whether CDO presence impacts digital transformation-related signaling in firms external communication tools. Indeed, our results show a strong positive association between CDO presence and the volume of digital transformation-related signals. Therefore, it can be assumed that CDO presence has the potential to contribute to reducing digital transformation-related information asymmetries between firms and external stakeholders. However, since our results show that less regulated communication tools are more likely to be used for digital transformation-related signaling than highly regulated ones, the reliability of such signals remains questionable.

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Section: Introductionmentioning

confidence: 99%