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ORCID

Matthias Pöferlein 0000-0002-8967-6087

Keywords

textual analysis; textual sentiment; sentiment analysis; content analysis; annual general meeting; CEO speeches

Abstract

Using the dictionary-based approach to measure the sentiment of finance-related texts is primarily focused on English-speaking content. This is due to the need for domain-specific dictionaries and the primary availability of those in English. Through the contribution of Bannier et al. (2019b), the first finance-related dictionary is available for the German language. Because of the novelty of this dictionary, this paper proposes several reforms and extensions of the original word lists. Additionally, I tested multiple measurements of sentiment. I show that using the edited and extended dictionary to calculate a relative measurement of sentiment, central assumptions regarding textual analysis can be fulfilled and more significant relations between the sentiment of a speech by a CEO at the Annual General Meeting and subsequent abnormal stock returns can be calculated.

First Page

5

Last Page

24

Page Count

24

Received Date

4 November 2021

Revised Date

13 December 2021

Accept Date

15 December 2021

Online Available Date

20 December 2021

DOI

10.7172/2353-6845.jbfe.2021.2.1

JEL Code

G12; G14

Publisher

University of Warsaw

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