Asset Details
Do you wish to reserve the book?
Comprehensive assessment of firm financial performance using financial ratios and linguistic analysis of annual reports
Hey, we have placed the reservation for you!
By the way, why not check out events that you can attend while you pick your title.
Oops! Something went wrong.
Looks like we were not able to place the reservation. Kindly try again later.
Are you sure you want to remove the book from the shelf?
Comprehensive assessment of firm financial performance using financial ratios and linguistic analysis of annual reports
Do you wish to request the book?
Comprehensive assessment of firm financial performance using financial ratios and linguistic analysis of annual reports
Please be aware that the book you have requested cannot be checked out. If you would like to checkout this book, you can reserve another copy
We have requested the book for you!
Your request is successful and it will be processed during the Library working hours. Please check the status of your request in My Requests.
Oops! Something went wrong.
Looks like we were not able to place your request. Kindly try again later.
Journal Article
Comprehensive assessment of firm financial performance using financial ratios and linguistic analysis of annual reports
2017
Overview
Indicators of financial performance, especially financial ratio analysis, have become important financial decision-support information used by firm management and other stakeholders to assess financial stability and growth potential. However, additional information may be hidden in management communication. The article deals with the analysis of the annual reports of U.S. firms from both points of view, a financial one based on a set of financial ratios, and a linguistic one based on the analysis of other information presented by firms in their annual reports. Spearman correlation coefficient is used to compare the values of financial and linguistic indicators. For the purpose of the comprehensive assessment, novel word lists are proposed, specifically designed for each category of financial analysis. The aim is to assess the information ability of annual reports and whether successful firms present their results precisely or not. The results show that the proposed topic dictionaries can be beneficial, especially for the assessment of cash flow and leverage ratios.
Publisher
Centre of Sociological Research,Fundacja Centrum Badań Socjologicznych,Centre of Sociological Research/Tsentr Sotsiolohichnykh Doslidzhen,Centre of Sociological Research, Szczecin
Subject
