Mostrar el registro sencillo del ítem

dc.contributor.advisorValiati, João Francisco
dc.contributor.authorCagol, Adriano
dc.date.accessioned2018-04-18T16:33:53Z
dc.date.accessioned2022-09-22T19:28:46Z
dc.date.available2018-04-18T16:33:53Z
dc.date.available2022-09-22T19:28:46Z
dc.date.issued2017-04-27
dc.identifier.urihttps://hdl.handle.net/20.500.12032/61358
dc.description.abstractFinancial statements present the financial performance of companies and are an important tool for analyzing the financial and equity situation, as well as for making decisions of investors, creditors, suppliers, customers, among others. These are listed explanatory notes that describe in detail how practices and policies of accounting methods of the company. Depending on the objectives, a correct analysis of the situation of a company on the financial statements is not possible without an interpretation and analysis of the footnotes. However, despite the importance, an automatic analysis of the footnotes to the financial statements is still an obstacle. In view of this deficiency, this work proposes a model that applies text mining techniques without the sense of identifying the main methods of calculating the accounting accounts, the reports in the footnotes, with concept extraction, as well as generating a summary that contemplates the main idea of these, through summarization. A concept extraction algorithm and six summarization algorithms are applied in financial statements of companies of Brazilian Securities and Exchange Commission. The work shows that concept extraction generates promising results for the identification of the method of calculating the accounting account, since it presents a 100% accuracy in the footnote of inventory and property, plant and equipment, and accuracy of 96.97% in the footnote on revenue recognition. In addition, it evaluates the algorithms for summarization with the ROUGE measure, pointing out the most promising ones, especially LexRank, which in general obtained the best evaluations.en
dc.description.sponsorshipCAPES - Coordenação de Aperfeiçoamento de Pessoal de Nível Superiorpt_BR
dc.languagept_BRpt_BR
dc.publisherUniversidade do Vale do Rio dos Sinospt_BR
dc.rightsopenAccesspt_BR
dc.subjectMineração de textospt_BR
dc.subjectText miningen
dc.titleSumarização e extração de conceitos de notas explicativas em relatórios financeiros: ênfase nas notas das principais práticas contábeispt_BR
dc.typeDissertaçãopt_BR


Ficheros en el ítem

FicherosTamañoFormatoVer
Adriano Cagol_.pdf619.5Kbapplication/pdfVer/

Este ítem aparece en la(s) siguiente(s) colección(ones)

Mostrar el registro sencillo del ítem


© AUSJAL 2022

Asociación de Universidades Confiadas a la Compañía de Jesús en América Latina, AUSJAL
Av. Santa Teresa de Jesús Edif. Cerpe, Piso 2, Oficina AUSJAL Urb.
La Castellana, Chacao (1060) Caracas - Venezuela
Tel/Fax (+58-212)-266-13-41 /(+58-212)-266-85-62

Nuestras redes sociales

facebook Facebook

twitter Twitter

youtube Youtube

Asociaciones Jesuitas en el mundo
Ausjal en el mundo AJCU AUSJAL JESAM JCEP JCS JCAP