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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/124665
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/124665


    Title: 財報文本分析與財務預警之關連性研究
    The Association between Financial Statements Text Analytics and Financial Warning
    Authors: 林鍇銘
    Lin, Kai-Ming
    Contributors: 諶家蘭
    Seng, Jia-Lang
    林鍇銘
    Lin, Kai-Ming
    Keywords: 財務危機
    舞弊偵測
    預警模型
    管理階層討論與分析
    financial distress
    fraud detection
    financial warning model
    management discussion and analysis
    Date: 2018
    Issue Date: 2019-08-07 15:54:14 (UTC+8)
    Abstract: 分析財務報表進行投資時,投資人最擔心挑到潛在危險的公司,於持有其股份後發生財務危機,或該公司發生舞弊,損害自己的權益。故對投資人而言,即時的財務預警十分重要。本研究欲探討問題公司與一般公司股東會年報管理階層討論與分析的文本是否具重大差異。

    本研究以台灣證券交易所公告之2017年1月到2019年3月變更交易方法及此期間發生弊案的企業,採人工判讀股東會年度報告中管理階層討論與分析的文本,計算相關情緒分析字詞,並發展出預測模型,預測潛在風險之公司。實證結果顯示問題公司存在較低的正面字詞佔比、較高的負面字詞佔比、情緒字詞強度呈現負面、標點符號佔比較低、較少於年報中對經濟情況進行舉例。
    When analyzing financial statements for investment, investors are most worried about invest potentially dangerous companies. Company financial crisis or the financial fraud occurred after investors holding shares to damage the price. Therefore, for investors, immediate financial warning is very important. The purpose of this study is to investigate whether there is a significant different for company in distress and non- distress in management discussion and analysis in annual reports.

    This study chooses company which have being change transaction method by Taiwan Stock Exchange or have committed frauds from January 2016 to March 2019. Manually interpret will be used to analyze Management Discussion and Analysis in annual report and calculate relevant sentiment tone words. Finally, developing models to predict potential risks for companies. The empirical results show that company in distress has lower proportion of positive words, higher proportion of negative words, lower proportion of emotional words, lower proportion of punctuation, and less examples for economic conditions in the annual report.
    Reference: 中文文獻
    吳昱萱,2018,股價波動與財務預警-數據分析觀點,國立政治大學會計研究所碩士論文。

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    Description: 碩士
    國立政治大學
    會計學系
    106353041
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0106353041
    Data Type: thesis
    DOI: 10.6814/NCCU201900324
    Appears in Collections:[會計學系] 學位論文

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