Corporate Risk Information Disclosure Based on Semantic Analysis Methods

Abstract

In China’s growth enterprise market, information disclosure has become the main basis for investors to make investment decisions. A sound information disclosure system is the cornerstone of maintaining the normal order of the market and a strong guarantee for the sustainable and healthy development of the New Third Board market. This study mainly discusses the enterprise risk information disclosure based on a semantic analysis method. The method of emotion dictionary construction based on dictionary has a large scale, but it is suitable for general domain emotion dictionary construction; the method of emotion dictionary construction based on corpus has strong domain. Obtain a plurality of modeling corpora to be identified; from each modeling corpus to be identified, obtain at least one emotional feature word; for any emotional feature word, obtain at least two labeling results for the emotional feature word, at least two the labeling results are labelled by the publisher and multiple receivers, and each labeling result corresponds to a classified sentiment label; according to at least two labeling results of sentiment feature words. In this paper, sentiment analysis is carried out for web financial reviews, so the domain applicability of sentiment dictionary is required to be high. The basic characteristics of the company are as follows: Indep and Concen. As an independent third party with no interest relationship with listed companies, independent directors play an important role in reducing agency costs and insider control, protecting the interests of investors, and improving the company’s decision-making ability. ROA returns on total assets, which is intended to measure the ability of a company to use all its assets (including liabilities and shareholders’ equity) to generate a percentage of pretax profit before interest. When calculating ROA for a certain period, the denominator (total assets) in the formula can be the average of the total assets at the beginning of the period and the total assets at the end of the period as the denominator. To be more precise, take the weighted average. To a certain extent, the concentration of equity can eliminate the defects of equity dispersion, so as to achieve the strategic purpose of enterprises. The financial characteristics of the company are measured by ROA, Leve, and OPG. Once the company’s operating revenue growth rate is not ideal, it will affect the company’s listing, so the management has the motivation to affect the company’s relevant information disclosure. The shareholding ratio of venture capital is measured by the total proportion of all venture capital. The average value is 8.5%, the maximum value is 74%, and the minimum value is 0.04%. In the future, not only the information disclosure requirements of regulatory agencies for listing and applying for listing will be more stringent, but also the information disclosure requirements of external investors will be more stringent. This study helps to make up for the lack of gem data. Combined with the relevant experience accumulated in the actual work and the relevant regulations of the mature OTC capital market, some suggestions are put forward, in order to be beneficial to the improvement of the market information disclosure system.