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政大機構典藏 > 商學院 > 會計學系 > 會議論文 > Item 140.119/112053

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/112053

Title:	Information content of financial reporting and information value of financial news - An opinion analytics approach
Authors:	Seng, Jia Lang;Yang, Chiao Yi 諶家蘭
Contributors:	會計系
Keywords:	Bio-tech industry;Disclosure quality;Financial service industry;High-tech industry;International financial reporting standards (IFRS);Opinion analytics and sentiment analysis
Date:	2014
Issue Date:	2017-08-21 16:50:26 (UTC+8)
Abstract:	This study investigates the impact of the quality of disclosures of financial reports of the listed firms in Taiwan under her first full adoption of International Financial Reporting Standards (IFRS) in 2013. We select the semi-annual reports of firms in the three main industry sectors of high technology, financial service, and biotechnology representing 80% of the capital market in the first year of mandatory adoption. The dictionary of financial reporting is developed according to opinion mining and sentiment analysis. In contrast to prior studies, we explore the gap analytics between financial reporting and financial news to explore whether the disclosure quality is related with the adoption of IFRS. Results are promising and show that the disclosures have relationship with the IFRS first adoption.
Relation:	Proceedings - Pacific Asia Conference on Information Systems, PACIS 2014 18th Pacific Asia Conference on Information Systems, PACIS 2014; Chengdu; China; 24 June 2014 到 28 June 2014; 代碼 111846
Data Type:	conference
Appears in Collections:	[會計學系] 會議論文

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