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An Assessment of the Sentiments Behind the IASB's Standards: An Exploratory Analysis of IAS 37
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Author(s): Fábio Albuquerque (ISCAL, Instituto Politécnico de Lisboa, Lisboa, Portugal & CICF, IPCA, Barcelos, Portugal)and Paula Gomes dos Santos (ISCAL, Instituto Politécnico de Lisboa, Portugal & COMEGI, Portugal)
Copyright: 2025
Pages: 18
Source title:
Contemporary Innovations in Reporting and Analysis
Source Author(s)/Editor(s): Fábio Albuquerque (Lisbon Accounting and Business School (ISCAL), Instituto Politécnico de Lisboa, Portugal & Research Center on Accounting and Taxation (CICF), Instituto Politécnico do Cávado and Ave (IPCA), Barcelos, Portugal)and Paula Gomes dos Santos (Lisbon Accounting and Business School, Instituto Politécnico de Lisboa, Portugal & COMEGI, Portugal)
DOI: 10.4018/979-8-3693-5923-5.ch006
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Abstract
This exploratory study aims to assess the aspects related to the message tone, magnitude, subjective-objective distinction, and thematic area behind the text collected from the International Accounting Standards Board (IASB) standard that outlines the accounting for provisions, contingent liabilities and contingent assets, i.e., International Accounting Standard (IAS) 37 - Provisions, Contingent Liabilities and Contingent Assets. The study uses archival research as a method and content analysis as a technique. The analysis is supported by an application programming interface, which uses text analytics based on natural language processing and machine learning. The findings show a most predominant negative approach underlying the message, regardless of the aspects under assessment, which also have a higher level of magnitude on average. Furthermore, messages are mostly subjective or of an unknown nature, particularly for those related to more technical aspects of IAS 37. Finally, those aspects present reduced scores of their classification within the “Business and Finance.”
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