ThomasKaspereit/IAS40BERT-extval

This model estimates the likelihood that a revaluation-related statement from an earnings call includes a reference to external appraisers. In this context, “revaluation” refers to changes in the fair value of investment property under IAS 40 (Investment Property).

The model is described and applied in the article “Don’t you know? They are talking about a revaluation—Market reactions to gains or losses on investment property and earnings call sentiment” (link to be added after publication).