财务文件中的文本信息具有信息性吗?使用文本分析评估透明度

IF 2.2 3区 管理学 Q2 PUBLIC ADMINISTRATION
Youngsung Kim
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引用次数: 1

摘要

摘要尽管对政府透明度进行了大量研究,但通过直接检查信息内容来评估政府透明度的实证研究数量有限。使用50 从2002年到2016年,本研究考察了财务文件中文本部分的语气与财务状况之间的关系,以了解政府是否以易于理解的格式(即文本格式)提供了有关其运营的重要信息。通过对年度综合财务报告(ACFR)进行机器辅助文本分析,本研究发现,州政府通过使文本信息表明的内容与财务状况的客观衡量标准一致,来确保有效的透明度。随着财务状况的变化,各州会相应地调整文本部分的语气,这比财务报表中复杂的数字更容易被普通人理解。研究结果还表明,不断恶化的金融状况不会导致各州增加使用不确定性词语来掩盖负面金融信息。这项研究增进了我们对透明度含义的理解,从而有助于发展负责任的公共管理做法和良好治理。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Is Textual Information Contained in Financial Documents Informative? Assessing Transparency using Textual Analysis
Abstract Despite abundant research on government transparency, there have been a limited number of empirical studies that assess government transparency by directly examining the content of information. Using 50 U.S. states from 2002 to 2016, this study examines the relationship between the tone of textual parts in financial documents and financial condition to understand whether governments provide important information about their operations in an easily understandable format (i.e., textual format). Conducting machine-aided textual analysis on Annual Comprehensive Financial Reports (ACFRs), this study finds that state governments ensure effective transparency by making what textual information indicates consistent with objective measures of financial condition. As financial conditions change, states adjust the tone of textual parts accordingly, which can be more easily understood by laypeople than complicated numbers in financial statements. The findings also suggest that declining financial conditions do not lead states to increase the use of uncertainty words to mask negative financial information. This study enhances our understanding of the meaning of transparency, and thereby contributes to the development of accountable public management practices and good governance.
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来源期刊
CiteScore
5.50
自引率
16.10%
发文量
58
期刊介绍: Public Performance & Management Review (PPMR) is a leading peer-reviewed academic journal that addresses a broad array of influential factors on the performance of public and nonprofit organizations. Its objectives are to: Advance theories on public governance, public management, and public performance; Facilitate the development of innovative techniques and to encourage a wider application of those already established; Stimulate research and critical thinking about the relationship between public and private management theories; Present integrated analyses of theories, concepts, strategies, and techniques dealing with performance, measurement, and related questions of organizational efficacy; and Provide a forum for practitioner-academic exchange. Continuing themes include, but are not limited to: managing for results, measuring and evaluating performance, designing accountability systems, improving budget strategies, managing human resources, building partnerships, facilitating citizen participation, applying new technologies, and improving public sector services and outcomes. Published since 1975, Public Performance & Management Review is a highly respected journal, receiving international ranking. Scholars and practitioners recognize it as a leading journal in the field of public administration.
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