摘要
[目的/意义]以一种更完善的测度方法度量上市企业年报文本中披露的风险信息。[方法/过程]文章以百科词典为基础词库,最大限度地抽取出上市企业年报风险文本中的实体词,使用文本向量化的方法将实体词转化为风险向量,对企业年报风险文本中包含的风险信息进行度量,以信息含量值量化企业年报中所包含的特有风险信息。[结果/结论]通过对市场层面、行业层面的风险信息含量进行分析,得出不同行业或企业风险信息披露的水平。
[Purpose/significance]To measure the risk information disclosed in the annual reports of listed companies with a more perfect measurement method.[Method/process]Based on the Encyclopedia dictionary,this paper extracts the entity words from the risk text of listed companies’annual reports to the maximum extent,transforms the entity words into risk vectors by using text vectorization method,measures the risk information contained in the risk text of enterprise annual reports,and quantifies the unique risk information in enterprise annual reports by the value of information content.[Result/conclusion]Through the analysis of risk information content at market level and industry level,the level of risk information disclosure in different industries or enterprises is obtained.
出处
《情报理论与实践》
CSSCI
北大核心
2020年第5期150-155,共6页
Information Studies:Theory & Application
基金
中国科学技术信息研究所重点工作项目“上市公司年报数据库建设及服务系统研发”的研究成果之一,项目编号:ZD2019-09。
关键词
风险信息
风险披露
文本向量化
信息含量
上市企业年报
risk information
risk disclosure
text vectorization
information content
annual report of listed companies