上市公司文本信息分析研究：基于大数据的视角

项目名称： 上市公司文本信息分析研究：基于大数据的视角

项目编号： No.71472113

项目类型： 面上项目

立项/批准年度： 2015

项目学科： 管理科学

项目作者： 何贤杰

作者单位： 上海财经大学

项目金额： 57万元

中文摘要： 近年来，大数据的理念，无论在实务界还是学术界，都开始受到越来越多人的重视和关注。基于大数据视角的上市公司文本信息分析研究具有重要的现实意义和理论价值。本课题希望从大数据观念出发，结合计算机科学、语言学、经济学、财务学、会计学、行为学、心理学等交叉学科的技术和知识，对我国上市公司文本信息进行分析研究。研究内容主要包括资本市场会计与财务语义分析专业词典的建立及其适用性的检验；文本信息对投资者、信息中介和公司自身的影响以及治理环境、公司治理等机制的作用；实际控制人、管理层在文本信息披露中的动机以及治理环境、公司治理等机制的影响；上市公司网络新媒体文本信息披露的动机及其经济后果；文本信息在分析和预测公司财务困境、盈余重述和财务丑闻中的作用；文本信息在IPO等资本市场资源配置行为中的作用及其经济后果。本课题目前属于本领域开拓性和前沿性课题。

中文关键词： 上市公司信息；文本分析；大数据

英文摘要： In recent years, the concept of big data is beginning to receive more and more attention and concern in both academic areas and practice areas. Analysis of text information of listed companies based on the perspective of big data has important practical and theoretical value. Through the perspective of big data, we will combine technology and knowledge of computer science, linguistics, economics, finance, accounting, behavioral science and psychology to analyze the text information of listed companies. The main content of the project includes establishing dictionary database specialized for accounting and finance research in capital markets and testing its effectiveness; the effect of text information on investors, as well as information intermediaries and the company itself, and the impact of institutional environment and corporate governance on it; the motivation of real controller and the management of textual disclosure and the impact of institutional environment and corporate governance on it; the motivation and economic consequences of textual disclosure through new media; the role of textual information in analyzing and forecasting the company's financial difficulties, restatement of financial statements and financial scandals; the role and economic consequences of textual disclosure in the allocation of resources, such as IPO; analyzing managements' personality traits and behavior patterns based on textual information and its impact on the company. This project belongs to pioneering topics in this field currently.

英文关键词： Corporate Information;Textual Analysis;Big data