| dc.creator (作者) | 陳彩稚 | zh_TW |
| dc.date (日期) | 2009-04 | en_US |
| dc.date.accessioned | 6-Oct-2010 10:40:33 (UTC+8) | - |
| dc.date.available | 6-Oct-2010 10:40:33 (UTC+8) | - |
| dc.date.issued (上傳時間) | 6-Oct-2010 10:40:33 (UTC+8) | - |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/45769 | - |
| dc.description.abstract (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. | - |
| dc.language.iso | en_US | - |
| dc.relation (關聯) | Intelligence and Security Informatics, Springer-Verlag, pp.54-63 | en_US |
| dc.title (題名) | Predicting Future Earnings Change Using Numerical and Textual Information in Financial Reports | en_US |
| dc.type (資料類型) | conference | en |
| dc.identifier.doi (DOI) | 10.1007/978-3-642-01393-5_7 | - |
| dc.doi.uri (DOI) | http://dx.doi.org/10.1007/978-3-642-01393-5_7 | - |
