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

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

—

OECD FORD obor

50204 - Business and management

Projekt

<a href="/cs/project/GA22-22586S" target="_blank" >GA22-22586S: Aspektově orientovaná analýza sentimentu finančních textů pro predikci finanční výkonnosti podniku</a><br>

Návaznosti

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

Rok uplatnění

2025

Kód důvěrnosti údajů

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

Název periodika

International Journal of Services Technology and Management

ISSN

1460-6720

e-ISSN

1741-525X

Svazek periodika

30

Číslo periodika v rámci svazku

2-3

Stát vydavatele periodika

CH - Švýcarská konfederace

Počet stran výsledku

17

Strana od-do

"166 "- 181

Kód UT WoS článku

001596679700008

EID výsledku v databázi Scopus

2-s2.0-105019549073