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Some analysts had already been wary of Time Warner's financial reporting, based on disputes over figures for previous quarters.
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However, few researchers have performed empirical studies on the sentiment analysis of financial reports based on strategic factors and CSR.
The classification precision based on the sentence corpus was higher than that of the paragraph or document (Zheng, 2014); we extracted 32,767 sentences from the textual part of the financial reports based on the full-stop punctuation.
Traditionally, enterprises require financial or non-financial reporting based on quarterly and annual periods.
The empirical study shows that the financial report sentiment based on the PESTEL model, Porter's Five Forces model, and Value Chain (Primary and Support Activities) significantly correlates to the CSR score.
Table 6 shows the experiment results, among which Model 5 demonstrates a statistical significance between the CSR score and financial report sentiment based on the categories of the PESTEL, and Porter's Five Forces, Primary Activities and Support Activities.
Never Assume Spiker says there are several other reasons behind overspending, explained in First Command's January 2009 Financial Behaviors Index, a quarterly report based on a monthly survey of 1,000 U.S. consumers, aged 25 to 70 with a household income of at least $50,000.
These are the revenues and network expenses from Verizon New York's 2014 Annual Report, based on the financial categories: "Local Service" and "Access", which includes Broadband Data Services.
In the above section, we divided the financial reports into sentences based on full stop punctuation, then identified the emotional tendency of the sentences, and finally extracted the related object description.
Richard S. Foster, the chief Medicare actuary, said the projections in the report, based on current law, "are probably poor indicators of the future financial status of Medicare".
If federal investigators are able to make a case that California misled investors about the risk in its pension fund, it would send a powerful signal to other public funds, which almost without exception base their financial reporting on average annual investment returns of about 8 percent a year, something hard to defend in today's markets, no matter what the investment mix.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com