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Sentiment shifts: sentiment analysis of annual reports during key economic and political periods

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216275%3A25410%2F25%3A39923590" target="_blank" >RIV/00216275:25410/25:39923590 - isvavai.cz</a>

  • Result on the web

    <a href="https://www.inderscienceonline.com/doi/abs/10.1504/IJSTM.2025.149171" target="_blank" >https://www.inderscienceonline.com/doi/abs/10.1504/IJSTM.2025.149171</a>

  • DOI - Digital Object Identifier

    <a href="http://dx.doi.org/10.1504/IJSTM.2025.149171" target="_blank" >10.1504/IJSTM.2025.149171</a>

Alternative languages

  • Result language

    angličtina

  • Original language name

    Sentiment shifts: sentiment analysis of annual reports during key economic and political periods

  • Original language description

    Annual reports are important in globalised economies as they are serving as tools for communication between banks and their stakeholders, including shareholders/investors, analysts, regulators/government agencies, other financial institutions, employees, and business partners. This study utilises sentiment analysis to examine shifts in sentiment within Slovak annual reports across key periods: pre-financial crisis, financial crisis, post-financial crisis, post-revision of the third pillar, COVID-19 pandemic, and the energy crisis/war in Ukraine. Results reveal notable patterns, with the global financial crisis being the most turbulent period, marked by a higher ratio of negative sentences. In contrast, the Post-Pillar 3 revision period exhibits stability, featuring the highest ratio of neutral sentences. This research contributes valuable insights into corporate sentiment dynamics during challenging times, shedding light on how companies navigate uncertainty and present narratives in annual reports, influencing stakeholder perceptions and potentially signalling future corporate decisions and strategies.

  • Czech name

  • Czech description

Classification

  • Type

    J<sub>imp</sub> - Article in a specialist periodical, which is included in the Web of Science database

  • CEP classification

  • OECD FORD branch

    50204 - Business and management

Result continuities

  • Project

    <a href="/en/project/GA22-22586S" target="_blank" >GA22-22586S: Aspect-based sentiment analysis of financial texts for predicting corporate financial performance</a><br>

  • Continuities

    P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Others

  • Publication year

    2025

  • Confidentiality

    S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Data specific for result type

  • Name of the periodical

    International Journal of Services Technology and Management

  • ISSN

    1460-6720

  • e-ISSN

    1741-525X

  • Volume of the periodical

    30

  • Issue of the periodical within the volume

    2-3

  • Country of publishing house

    CH - SWITZERLAND

  • Number of pages

    17

  • Pages from-to

    "166 "- 181

  • UT code for WoS article

    001596679700008

  • EID of the result in the Scopus database

    2-s2.0-105019549073