Unlocking financial insights: decoding sentiment in annual reports to transform bank risk and performance metrics
Identifikátory výsledku
Kód výsledku v 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>
Výsledek na webu
<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>
Alternativní jazyky
Jazyk výsledku
angličtina
Název v původním jazyce
Unlocking financial insights: decoding sentiment in annual reports to transform bank risk and performance metrics
Popis výsledku v původním jazyce
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.
Název v anglickém jazyce
Unlocking financial insights: decoding sentiment in annual reports to transform bank risk and performance metrics
Popis výsledku anglicky
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.
Klasifikace
Druh
J<sub>imp</sub> - Článek v periodiku v databázi Web of Science
CEP obor
—
OECD FORD obor
50204 - Business and management
Návaznosti výsledku
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)
Ostatní
Rok uplatnění
2025
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Údaje specifické pro druh výsledku
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
"182 "- 197
Kód UT WoS článku
001596679700002
EID výsledku v databázi Scopus
2-s2.0-105019589150