English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 94890/125432 (76%)
Visitors : 30646018      Online Users : 340
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    政大機構典藏 > 商學院 > 財務管理學系 > 期刊論文 >  Item 140.119/66213
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/66213

    Title: Opinion mining for relating multiword subjective expressions and annual earnings in US financial statements
    Authors: 張元晨
    Chen, Chien-Liang;Liu, Chao-Lin;Chang, Yuan-Chen;Tsai, Hsiangping
    Contributors: 財管系
    Keywords: financial text mining, opinion mining, sentiment analysis, financial, multiword expressions, natural language processing, MPQA, information extraction
    Date: 2013.03
    Issue Date: 2014-05-26 10:28:08 (UTC+8)
    Abstract: Financial statements contain quantitative information and manager’s subjective evalua-tion of firm’s financial status. Using information released in U.S. 10-K filings. Both qualita-tive 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 ran-dom field (CRF) techniques, considering a variety of combinations of linguistic factors in-cluding morphology, orthography, predicate-argument structure, syntax, and simple seman-tics. 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 ob-fuscate 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: Journey of information Science and Engineering, Vol.29, No.3, pp.25-50
    Data Type: article
    Appears in Collections:[財務管理學系] 期刊論文

    Files in This Item:

    File Description SizeFormat
    3865.pdf829KbAdobe PDF1015View/Open

    All items in 政大典藏 are protected by copyright, with all rights reserved.

    社群 sharing

    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback