Unlocking financial insights: decoding sentiment in annual reports to transform bank risk and performance metrics
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216275%3A25410%2F25%3A39923593" target="_blank" >RIV/00216275:25410/25:39923593 - isvavai.cz</a>
Result on the web
<a href="https://doi.org/10.1504/IJSTM.2025.149170" target="_blank" >https://doi.org/10.1504/IJSTM.2025.149170</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1504/IJSTM.2025.149170" target="_blank" >10.1504/IJSTM.2025.149170</a>
Alternative languages
Result language
angličtina
Original language name
Unlocking financial insights: decoding sentiment in annual reports to transform bank risk and performance metrics
Original language description
One of outstanding issues of Pillar 3 information disclosure is to increase the relatively low interest of stakeholders of commercial banks operating in the CEE region in Pillar 3 information. The aim of this paper is to investigate the relations between the sentiment expressed in different sections of annual reports and the performance and risk indicators, disclosed as part of the Pillar 3 disclosures, of a commercial bank operating in CEE country. We examined risk and performance indicators in the context of textual disclosures of six sections of the annual reports. We found out that sections the supervisory board and board of directors presented the weakest dependence followed by external environment and results. The strongest dependence has been found in sections assessment and information on expected economic and financial situation in upcoming year.
Czech name
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Czech description
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Classification
Type
J<sub>imp</sub> - Article in a specialist periodical, which is included in the Web of Science database
CEP classification
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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
"182 "- 197
UT code for WoS article
001596679700002
EID of the result in the Scopus database
2-s2.0-105019589150