文本分析

本文围绕金融领域，推出面向上市公司的产业链图谱。 ...

面向中文处理的12类、百万规模的语义常用词典，包括34万抽象语义库、34万反义语义库、43万同义语义库等，可支持句子扩展、转写、事件抽象与泛化等多种应用场景。...

会计文本分析知识大全...

京语言大学智能计算机辅助语言学习（ICALL）研究组维护的文本可读性阅读清单。含综述、项目、代码等...

本文基于高层梯队理论和社会心理学中的时间导向理论，提出了管理者内在的短视主义特质与企业资本支出和研发支出的关系，并采用文本分析和机器学习技术构建出管理者短视主义指标从而对其进行实证检验。研究结果发现，年报 MD&A 中披露的“短期视域” 语言 能够反映管理者内在的短视主义特质，管理者短视会导致企业减少资本支出和研发支出。当公司治理水平、监督型机构投资者的持股比例以及分析师关注度越高时，管理者短视主义对这些长期投资的负向影响越 易受到抑制。最终，管理者短视主义导致的研发支出减少和资本投资效率降低会损害企业的未来绩效。本文拓宽了管理者短视主义的行为后果分析，对企业高层次管理人才的聘任以及企业和政府的监管具有重要的实践启示。同时，本文将文本分析和机器学习方法引入管理者短视主义的研究，为未来该领域的研究提供了参考和借鉴。The Chief executive officer (CEO) plays a prominent role in ensuring sustainable business growth and enhancing long-term performance. However, not all CEOs have a long-term vision. In this paper, based on the upper echelons and time orientation theory, we investigate whether and how managerial myopia, defined as managers' innate traits to focus on short-term goals, affects their behaviors and decisions. While extant literature extensively centered on the impact of managers' demographic characteristics on long-term investment, little is known about the role of managerial myopia. One reason is the difficulty in coming up with an ex-ante measure for persons' inner and stable time orientation traits. In this paper, based on the textual analytical platform WinGo, we use textual analysis and machine learning technology to measure the managerial myopia. Since the controller of a firm in China is usually the chairman of the board (COB) rather than the CEO, we focus on the COB's myopia in this study. Through a bat⁃ tery of validations and variance decomposition methods, this study verifies that our proposed textual measure effective⁃ ly captures COBs' innate myopia traits, rather than myopia induced by the external environment....