Corporate Transparency and Unstructured Soft Information: Measurement and Effects (B10)

• Subject Area: Operations Management and Computer Science for Business Administration
• Term: since 2019
• Project identifier: Deutsche Forschungsgemeinschaft (DFG) - Project number 403041268

Van Lent (B10) asks how accountants can use their knowledge about measurement, that is, the mapping of transactions into financial/monetary terms, to learn more about what happens in firms, and how firms impact society beyond their financial performance. Methodologically, B10 develops and refines their algorithms by incorporating developments in the word embeddings literature as well as computational linguistics to detect “cheap talk” in written language. B10 also examines whether linguistic tools can be used to trace how shocks propagate in an economy.

• DFG Programme: CRC/Transregios
• Subproject of: TRR 266: Accounting for Transparency
• Applicant Institution: Universität Paderborn
• Project Head: Professor Dr. Laurence van Lent