key_company_rus_report_standard: Dictionary of Public Company Information Disclosure of...
In dmafanasyev/rulexicon: Russian Lexicons for Text Analysis

Description Usage Format Details License References

A dataset containing the dictionary (taxonomy) of Fedorova, Grishchenko and Demin for the public company information disclosure estimation based on Regulation No. 454-P of the Central Bank of Russian Federation (https://www.cbr.ru/Queries/XsltBlock/File/86277?fileid=-1&scope=1614-1615). Table contains \Sexpr{nrow(rulexicon::key_company_rus_report_standard)} words and phrases.

1	data(key_company_rus_report_standard)

A data frame with \Sexpr{nrow(rulexicon::key_company_rus_report_standard)} rows and \Sexpr{ncol(rulexicon::key_company_rus_report_standard)} variables:

order: number of report's section (area) order
section: name of report's section (area)
main_token: main or grouping token (word or phrase)
token: token (word or phrase), this is equal to or synonym of main_token
regex: regular expression for all word forms of the token

The dictionary is based on Regulation No. 454-P of the Central Bank of Russian Federation (https://www.cbr.ru/Queries/XsltBlock/File/86277?fileid=-1&scope=1614-1615) and builded by Fedorova, Grishenko and Demin:

the main terms of Russian companies' reports were manually collected into dictionary
synonyms and different word forms were added as universal regular expression.

The dictionary includes the report's sections (areas) as following:

\Sexpr{paste0(unique(rulexicon::key_company_rus_report_standard$section), collapse = "; ")}

The taxonomy can be used to verify compliance of Russian public company reports with standards of the Central Bank of Russian Federation, information disclosure estimation, as well as for thematic analysis of company reports. See References for details of usage.

The dictionary is published under Creative Commons "Attribution-NonCommercial-ShareAlike" 4.0 International License (CC BY-NC-SA 4.0). For additional permissions (including the commercial use) please contact to Elena Fedorova <ecolena@mail.ru>.

Fedorova, E., Y. Grishchenko, I. Demin, and E. Chernova (2020). Assessment of the Impact of the Level of Disclosure of Mandatory Non-Financial Information in Public Annual Reports on the Investment Attractiveness of a Company. Journal of Corporate Finance Research 14 (2), p. 22-34. DOI: https://doi.org/10.17323/j.jcfr.2073-0438.14.2.2020.22-34.

dmafanasyev/rulexicon documentation built on Jan. 25, 2022, 4:18 p.m.