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    政大機構典藏 > 理學院 > 資訊科學系 > 學位論文 >  Item 140.119/60264
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/60264

    Title: 探索美國財務報表的主觀性詞彙與盈餘的關聯性:意見分析之應用
    Exploring the relationships between annual earnings and subjective expressions in US financial statements: opinion analysis applications
    Authors: 陳建良
    Chen, Chien Liang
    Contributors: 劉昭麟

    Liu, Chao Lin
    Chang, Yuan Chen

    Chen, Chien Liang
    Keywords: 意見探勘
    opinion mining
    natural language processing
    sentiment analysis
    financial text mining
    information extraction
    Date: 2010
    Issue Date: 2013-09-04 17:10:48 (UTC+8)
    Abstract: 財務報表中的主觀性詞彙往往影響市場中的參與者對於報導公司價值和獲利能力衡量的決策判斷。因此,公司的管理階層往往有高度的動機小心謹慎的選擇用詞以隱藏負面的消息而宣揚正面的消息。然而使用人工方式從文字量極大的財務報表挖掘有用的資訊往往不可行,因此本研究採用人工智慧方法驗證美國財務報表中的主觀性多字詞 (subjective MWEs) 和公司的財務狀況是否具有關聯性。多字詞模型往往比傳統的單字詞模型更能掌握句子中的語意情境,因此本研究應用條件隨機域模型 (conditional random field) 辨識多字詞形式的意見樣式。另外,本研究的實證結果發現一些跡象可以印證一般人對於財務報表的文字揭露往往與真實的財務數字存在有落差的印象;更發現在負向的盈餘變化情況下,公司管理階層通常輕描淡寫當下的短拙卻堅定地承諾璀璨的未來。
    Subjective assertions in financial statements influence the judgments of market participants when they assess the value and profitability of the reporting corporations. Hence, the managements of corporations may attempt to conceal the negative and to accentuate the positive with "prudent" wording. To excavate this accounting phenomenon hidden behind financial statements, we designed an artificial intelligence based strategy to investigate the linkage between financial status measured by annual earnings and subjective multi-word expressions (MWEs). We applied the conditional random field (CRF) models to identify opinion patterns in the form of MWEs, and our approach outperformed previous work employing unigram models. Moreover, our novel algorithms take the lead to discover the evidences that support the common belief that there are inconsistencies between the implications of the written statements and the reality indicated by the figures in the financial statements. Unexpected negative earnings are often accompanied by ambiguous and mild statements and sometimes by promises of glorious future.
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    Description: 碩士
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0987530132
    Data Type: thesis
    Appears in Collections:[資訊科學系] 學位論文

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