A Text Analysis Method of Risk-taking Attitude and the Computer Assisted Intelligent Evaluation Model

Abstract

We distinguish the difference between the ability and attitude of corporate risk-taking, and innovatively put forward a method to measure the corporate risk-taking attitude based on the tone of the textual risk disclosure. We apply this method to the analyse annual report samples of Listed Companies in 2018. It shows that companies with a positive attitude are far more than those that are not. The non-state-owned companies have more positive risk-taking attitude than the state-owned companies, and the high-tech companies have more positive risk-taking attitude than the ordinary companies. These findings are consistent with our forecast. Our measurement method of risk-taking attitude has a good effect.