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Full-Text Articles in Databases and Information Systems

Does Ceo Agreeableness Personality Mitigate Real Earnings Management?, Shan Liu, Xingying Wu, Nan Hu Oct 2024

Does Ceo Agreeableness Personality Mitigate Real Earnings Management?, Shan Liu, Xingying Wu, Nan Hu

Research Collection School Of Computing and Information Systems

Despite efforts to mitigate aggressive financial reporting, earnings management remains challenging to parties interested in inhibiting its dysfunctional effects. Using linguistic algorithms to assess CEO agreeableness personality from their unscripted texts in conference calls, we find that it is a determinant that mitigates a firm's real earnings management. Furthermore, such an effect is more pronounced when firms confront intensive market competition and financial distress and have weaker managerial entrenchment or when CEOs face stronger internal governance. Our findings persist even after we utilize several alternative real earnings management metrics and control other confounding personalities in prior earnings management studies. The …


Gts: Gpu-Based Tree Index For Fast Similarity Search, Yifan Zhu, Ruiyao Ma, Baihua Zheng, Xiangyu Ke, Lu Chen, Yunjun Gao Jun 2024

Gts: Gpu-Based Tree Index For Fast Similarity Search, Yifan Zhu, Ruiyao Ma, Baihua Zheng, Xiangyu Ke, Lu Chen, Yunjun Gao

Research Collection School Of Computing and Information Systems

Similarity search, the task of identifying objects most similar to a given query object under a specific metric, has gathered significant attention due to its practical applications. However, the absence of coordinate information to accelerate similarity search and the high computational cost of measuring object similarity hinder the efficiency of existing CPU-based methods. Additionally, these methods struggle to meet the demand for high throughput data management. To address these challenges, we propose GTS, a GPU-based tree index designed for the parallel processing of similarity search in general metric spaces, where only the distance metric for measuring object similarity is known. …


Evaluation Of Orca 2 Against Other Llms For Retrieval Augmented Generation, Donghao Huang, Zhaoxia Wang May 2024

Evaluation Of Orca 2 Against Other Llms For Retrieval Augmented Generation, Donghao Huang, Zhaoxia Wang

Research Collection School Of Computing and Information Systems

This study presents a comprehensive evaluation of Microsoft Research’s Orca 2, a small yet potent language model, in the context of Retrieval Augmented Generation (RAG). The research involved comparing Orca 2 with other significant models such as Llama-2, GPT-3.5-Turbo, and GPT-4, particularly focusing on its application in RAG. Key metrics, included faithfulness, answer relevance, overall score, and inference speed, were assessed. Experiments conducted on high-specification PCs revealed Orca 2’s exceptional performance in generating high quality responses and its efficiency on consumer-grade GPUs, underscoring its potential for scalable RAG applications. This study highlights the pivotal role of smaller, efficient models like …


Non-Monotonic Generation Of Knowledge Paths For Context Understanding, Pei-Chi Lo, Ee-Peng Lim Mar 2024

Non-Monotonic Generation Of Knowledge Paths For Context Understanding, Pei-Chi Lo, Ee-Peng Lim

Research Collection School Of Computing and Information Systems

Knowledge graphs can be used to enhance text search and access by augmenting textual content with relevant background knowledge. While many large knowledge graphs are available, using them to make semantic connections between entities mentioned in the textual content remains to be a difficult task. In this work, we therefore introduce contextual path generation (CPG) which refers to the task of generating knowledge paths, contextual path, to explain the semantic connections between entities mentioned in textual documents with given knowledge graph. To perform CPG task well, one has to address its three challenges, namely path relevance, incomplete knowledge graph, and …


Meta-Interpretive Learning With Reuse, Rong Wang, Jun Sun, Cong Tian, Zhenhua Duan Mar 2024

Meta-Interpretive Learning With Reuse, Rong Wang, Jun Sun, Cong Tian, Zhenhua Duan

Research Collection School Of Computing and Information Systems

Inductive Logic Programming (ILP) is a research field at the intersection between machine learning and logic programming, focusing on developing a formal framework for inductively learning relational descriptions in the form of logic programs from examples and background knowledge. As an emerging method of ILP, Meta-Interpretive Learning (MIL) leverages the specialization of a set of higher-order metarules to learn logic programs. In MIL, the input includes a set of examples, background knowledge, and a set of metarules, while the output is a logic program. MIL executes a depth-first traversal search, where its program search space expands polynomially with the number …


T-Sciq: Teaching Multimodal Chain-Of-Thought Reasoning Via Large Language Model Signals For Science Question Answering, Lei Wang, Yi Hu, Jiabang He, Xing Xu, Ning Liu, Hui Liu, Heng Tao Shen Mar 2024

T-Sciq: Teaching Multimodal Chain-Of-Thought Reasoning Via Large Language Model Signals For Science Question Answering, Lei Wang, Yi Hu, Jiabang He, Xing Xu, Ning Liu, Hui Liu, Heng Tao Shen

Research Collection School Of Computing and Information Systems

Large Language Models (LLMs) have recently demonstrated exceptional performance in various Natural Language Processing (NLP) tasks. They have also shown the ability to perform chain-of-thought (CoT) reasoning to solve complex problems. Recent studies have explored CoT reasoning in complex multimodal scenarios, such as the science question answering task, by fine-tuning multimodal models with high-quality human-annotated CoT rationales. However, collecting high-quality COT rationales is usually time-consuming and costly. Besides, the annotated rationales are hardly accurate due to the external essential information missed. To address these issues, we propose a novel method termed T-SciQ that aims at teaching science question answering with …


Improving Conversational Recommender System Via Contextual And Time-Aware Modeling With Less Domain-Specific Knowledge, Lingzhi Wang, Shafiq Joty, Wei Gao, Xingshan Zeng, Kam-Fai Wong Feb 2024

Improving Conversational Recommender System Via Contextual And Time-Aware Modeling With Less Domain-Specific Knowledge, Lingzhi Wang, Shafiq Joty, Wei Gao, Xingshan Zeng, Kam-Fai Wong

Research Collection School Of Computing and Information Systems

Conversational Recommender Systems (CRS) has become an emerging research topic seeking to perform recommendations through interactive conversations, which generally consist of generation and recommendation modules. Prior work on CRS tends to incorporate more external and domain-specific knowledge like item reviews to enhance performance. Despite the fact that the collection and annotation of the external domain-specific information needs much human effort and degenerates the generalizability, too much extra knowledge introduces more difficulty to balance among them. Therefore, we propose to fully discover and extract the internal knowledge from the context. We capture both entity-level and contextual-level representations to jointly model user …


Recommendations With Minimum Exposure Guarantees: A Post-Processing Framework, Ramon Lopes, Rodrigo Alves, Antoine Ledent, Rodrygo L. T. Santos, Marius Kloft Feb 2024

Recommendations With Minimum Exposure Guarantees: A Post-Processing Framework, Ramon Lopes, Rodrigo Alves, Antoine Ledent, Rodrygo L. T. Santos, Marius Kloft

Research Collection School Of Computing and Information Systems

Relevance-based ranking is a popular ingredient in recommenders, but it frequently struggles to meet fairness criteria because social and cultural norms may favor some item groups over others. For instance, some items might receive lower ratings due to some sort of bias (e.g. gender bias). A fair ranking should balance the exposure of items from advantaged and disadvantaged groups. To this end, we propose a novel post-processing framework to produce fair, exposure-aware recommendations. Our approach is based on an integer linear programming model maximizing the expected utility while satisfying a minimum exposure constraint. The model has fewer variables than previous …