政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/62716

English | 正體中文 | 简体中文 | Post-Print筆數 : 27 | Items with full text/Total items : 113656/144643 (79%)
Visitors : 51719207 Online Users : 616

RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.

Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer

政大機構典藏 > 商學院 > 財務管理學系 > 期刊論文 > Item 140.119/62716

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/62716

Title:	Opinion Mining for Relating Subjective Expressions and Annual Earnings in US Financial Statements
Authors:	張元晨 Chen,Chien-Liang;Liu,Chao-Lin;Chang,Yuan-Chen;Tsai,Hsiang-Ping
Contributors:	財管系
Keywords:	financial text mining;opinion mining;sentiment analysis;financial multiword expressions;natural language processing;MPQA;information extraction
Date:	2013.07
Issue Date:	2013-12-19 11:56:24 (UTC+8)
Abstract:	Financial statements contain quantitative information and manager’s subjective evaluation of firm’s financial status. Using information released in U.S. 10-K filings. Both qualitative and quantitative appraisals are crucial for quality financial decisions. To extract such opinioned statements from the reports, we built tagging models based on the conditional random field (CRF) techniques, considering a variety of combinations of linguistic factors including morphology, orthography, predicate-argument structure, syntax, and simple semantics. Our results show that the CRF models are reasonably effective to find opinion holders in experiments when we adopted the popular MPQA corpus for training and testing. The contribution of our paper is to identify opinion patterns in multiword expressions (MWEs) forms rather than in single word forms. We find that the managers of corporations attempt to use more optimistic words to obfuscate negative financial performance and to accentuate the positive financial performance. Our results also show that decreasing earnings were often accompanied by ambiguous and mild statements in the reporting year and that increasing earnings were stated in assertive and positive way.
Relation:	Journal of Information Science and Engineering, 29(4), 743-764
Data Type:	article
Appears in Collections:	[財務管理學系] 期刊論文

Files in This Item:

File	Description	Size	Format
743764.pdf		302Kb	Adobe PDF2	1235	View/Open

社群 sharing

著作權政策宣告 Copyright Announcement

1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.

Loading...