摘要
文本挖掘是对上市医院财务绩效文本分析的新途径。针对年报文本信息,本文利用LDA模型提取出4个主题。基于组态视角采用双时段QCA方法,以2011-2015年和2016-2020年两时间段的上市医院年报摘要为研究样本,挖掘年报文本信息影响上市医院财务绩效的因果复杂机制。研究发现:(1)单个年报文本要素不构成财务绩效的必要条件,但在行业波动频繁的时段企业盈利持续性在影响企业财务绩效方面起着较普适的作用。(2)在2011-2015时段产生行业-盈利型、行业-控股型以及控股-盈利型3条组态。(3)在2016-2020时段,发现单盈利型、行业-财务型2条组态。文本对比分析两个时间段的组态并总结出影响企业财务绩效的文本因素。
s of listed hospitals from 2011 to 2015 and 2016 to 2020 as research samples to explore the causal complex mechanism of the impact of textual information in annual reports on the financial performance of listed hospitals.Research has found that:(1)individual annual report text elements do not constitute a necessary condition for financial performance,but the sustainability of corporate profits plays a more universal role in affecting corporate financial performance during periods of frequent industry fluctuations.(2)During the period of 2011-2015,there were three configurations:industry profit oriented,industry holding oriented,and holding profit oriented.(3)During the period of 2016-2020,two configurations were found:single profit and industry finance.Compare and analyze the configuration of two time periods and summarize the textual factors that affect the financial performance of the enterprise.
作者
周星利
ZHOU Xing-li(Kunming University of Technology,Kunming 650093,Yunnan)
出处
《江苏商论》
2024年第6期110-116,共7页
Jiangsu Commercial Forum
关键词
文本因素
LDA
组态视角
QCA
财务绩效
textual factors
LDA
Configuration perspective
QCA
Financial performance
