03041ntm a22004937i 4500 000714739 CZ-PrVSE 20240608092444.0 m d cr n|||||||||| 240608s2024 xr fsbm 000 0 eng d NEZPRACOVANÝ IMPORT ABA006 cze ABA006 ABA006 rda Jančová, Kateřina ISIS:141342 dis Textual analysis of financial statements : disclosure quality assessment eng Textual analysis of financial statements : Disclosure quality assessment Kateřina Jančová 2024 ?? stran : digital, PDF soubor Vedoucí práce: David Procházka Diplomová práce (Ing.)—Vysoká škola ekonomická v Praze. Fakulta financí a účetnictví, 2024 Obsahuje bibliografii Textový (vysokoškolská kvalifikační práce) Rok obhajoby 2024 This paper contains the connection of textual analysis and disclosure quality assessment. By introducing frequently used textual analysis tools for extracting information content from lengthy texts, such as business reports, we facilitate the transformation of qualitative content into quantitative data. Consequently, we use this data to assess disclosure quality by implementing the fundamental and enhancing characteristics of financial reporting, as stated in the Conceptual Framework for Financial Reporting (IASB, 2010). We find that, while imprecise, textual analysis is the most efficient tool to extract information from lengthy texts and enables further use of extracted data for disclosure quality assessment. Because the fundamental and enhancing characteristics of financial reporting reflect the needs of financial report users, we conclude that their use as a proxy for disclosure quality assessment should result in a commendable image of the company’s standardized financial communications. Způsob přístupu: Internet účetnictví a finanční řízení podniku [obor dipl. práce] diplomové práce fd132022 czenas master's theses eczenas natural language processing fundamental and enhancing characteristics disclosure quality Procházka, David, 1979 říjen 10.- xx0081344 ths Křivanec, Oto ISIS:74510 opn Vysoká škola ekonomická v Praze. Fakulta financí a účetnictví kn20010709398 dgg https://insis.vse.cz/zp/84409/podrobnosti VŠKP v InSIS https://insis.vse.cz/zp/84409 Hlavní práce https://insis.vse.cz/zp/84409/posudek/vedouci Hodnocení vedoucího https://insis.vse.cz/zp/84409/posudek/oponent/83039 Oponentura https://insis.vse.cz/zp/84409/podrobnosti dc:identifier NEPOSILAT VSKP vse84409 240606 84409