Martin Walker

Koorosh Aslansefat, Mojgan Hashemian, Martin Walker et al.

Machine learning is currently undergoing an explosion in capability, popularity, and sophistication. However, one of the major barriers to widespread acceptance of machine learning (ML) is trustworthiness: most ML models operate as black boxes, their inner workings opaque and mysterious, and it can be difficult to trust their conclusions without understanding how those conclusions are reached. Explainability is therefore a key aspect of improving trustworthiness: the ability to better understand, interpret, and anticipate the behaviour of ML models. To this end, we propose SMILE, a new method that builds on previous approaches by making use of statistical distance measures to improve explainability while remaining applicable to a wide range of input data domains.

Mahmoud El-Haj, Paul Rayson, Martin Walker et al.

We critically assess mainstream accounting and finance research applying methods from computational linguistics (CL) to study financial discourse. We also review common themes and innovations in the literature and assess the incremental contributions of work applying CL methods over manual content analysis. Key conclusions emerging from our analysis are: (a) accounting and finance research is behind the curve in terms of CL methods generally and word sense disambiguation in particular; (b) implementation issues mean the proposed benefits of CL are often less pronounced than proponents suggest; (c) structural issues limit practical relevance; and (d) CL methods and high quality manual analysis represent complementary approaches to analyzing financial discourse. We describe four CL tools that have yet to gain traction in mainstream AF research but which we believe offer promising ways to enhance the study of meaning in financial discourse. The four tools are named entity recognition (NER), summarization, semantics and corpus linguistics.