Predicting future earnings change using numeric and textual information in financial reports

Kuo Tay Chen, Tsai Jyh Chen, Ju Chun Yen

研究成果: 書貢獻/報告類型會議論文篇章同行評審

4 引文 斯高帕斯(Scopus)

摘要

The main propose of this study is to build a more powerful earning prediction model by incorporating risk information disclosed in the textual portion of financial reports. We adopt the single-index model developed by Weiss, Naik and Tsai as a foundation. However, other than the traditionally used numeric financial information, our model adds textual information about risk sentiment contained in financial reports. We believe such a model can reduce specification errors resulting from pre-assuming linear relationship, thus can predict future earnings more accurately. The empirical results show that the modified model does significantly improve the accuracy of earning prediction.

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主出版物標題Intelligence and Security Informatics - Pacific Asia Workshop, PAISI 2009, Proceedings
頁面54-63
頁數10
DOIs
出版狀態已出版 - 2009
事件Pacific Asia Workshop on Intelligence and Security Informatics, PAISI 2009 - Bangkok, Thailand
持續時間: 27 4月 200927 4月 2009

出版系列

名字Lecture Notes in Computer Science (including subseries Lecture Notes in Artificial Intelligence and Lecture Notes in Bioinformatics)
5477
ISSN(列印)0302-9743
ISSN(電子)1611-3349

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???event.eventtypes.event.conference???Pacific Asia Workshop on Intelligence and Security Informatics, PAISI 2009
國家/地區Thailand
城市Bangkok
期間27/04/0927/04/09

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