冒险态度文本分析方法及计算机辅助智能评估模型

2022 IEEE 2nd International Conference on Power, Electronics and Computer Applications (ICPECA) Pub Date : 2022-01-21 DOI:10.1109/ICPECA53709.2022.9719033

Yuxuan Guo, Mengtian Shi, Deqiang Deng

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引用次数: 0

摘要

区分了企业风险承担能力与风险承担态度的差异，创新性地提出了一种基于文本风险披露语气的企业风险承担态度测度方法。我们将此方法应用于2018年上市公司年报样本的分析。这表明，积极态度的企业远远多于消极态度的企业。非国有企业比国有企业具有更积极的风险承担态度，高新技术企业比普通企业具有更积极的风险承担态度。这些发现与我们的预测一致。我们的冒险态度测量方法效果良好。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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

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.

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2022 IEEE 2nd International Conference on Power, Electronics and Computer Applications (ICPECA)

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