In the Accounting and Finance literature, there is an increasing body of work using basic word-list and ML approaches to examine the information content of forward-looking statements (e.g., Li (Li, 2010)) and other work has looked at the relationship of optimistic versus mild statements in the context of positive and negative financial performance (Chen et al., 2013).
we also performed conceptual anno-tation where we counted the frequency of semantic (Sem) tags A2.1 (Affect:-'Modify', 'Change') and A2.2 (Affect:-'Cause'/'Connected') those believed by the accounting and finance expert to be good indicators of attribution.