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Research on the Knowledge Association Reasoning of Financial Reports Based on a Graph Network

Author

Listed:
  • Zhuoqian Liang

    (School of Management, Jinan University, Guangzhou 510632, China)

  • Ding Pan

    (School of Management, Jinan University, Guangzhou 510632, China)

  • Yuan Deng

    (School of Accounting and Auditing, Guangxi University of Finance and Economics, Nanning 530007, China)

Abstract

With increasingly strict supervision, the complexity of enterprises’ annual reports has increased significantly, and the size of the text corpus has grown at an enormous rate. Information fusion for financial reporting has become a research hotspot. The difficulty of this problem is in filtering the massive amount of heterogeneous data and integrating related information distributed in different locations according to decision topics. This paper proposes a Graph NetWork (GNW) model that establishes the overall connection between decentralized information, as well as a graph network generation algorithm to filter large and complex data sets in financial reports and to mine key information to make it suitable for different decision situations. Finally, this paper uses the Planar Maximally Filtered Graph (PMFG) as a benchmark to show the effect of the generation algorithm.

Suggested Citation

  • Zhuoqian Liang & Ding Pan & Yuan Deng, 2020. "Research on the Knowledge Association Reasoning of Financial Reports Based on a Graph Network," Sustainability, MDPI, vol. 12(7), pages 1-14, April.
    • Handle: RePEc:gam:jsusta:v:12:y:2020:i:7:p:2795-:d:340191
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    References listed on IDEAS

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    Cited by:

    1. Larissa M. Batrancea & Mehmet Ali Balcı & Ömer Akgüller & Anca Nichita, 2024. "The impact of social media discourse on financial performance of e-commerce companies listed on Borsa Istanbul," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 11(1), pages 1-20, December.
    2. Larissa M. Batrancea & Mehmet Ali Balcı & Ömer Akgüller & Anca Nichita & Mircea-Iosif Rus, 2024. "Seismic shocks and financial systems: a topological perspective on Borsa Istanbul after the earthquake," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 11(1), pages 1-14, December.

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