Open Access. Powered by Scholars. Published by Universities.®

Physical Sciences and Mathematics Commons

Open Access. Powered by Scholars. Published by Universities.®

Computer Sciences

Masters Theses

2011

<p>Corporate divestiture -- Accounting<br />Data mining<br />Financial statements</p>

Articles 1 - 1 of 1

Full-Text Articles in Physical Sciences and Mathematics

Applying Text Timing In Corporate Spin-Off Disclosure Statement Analysis: Understanding The Main Concerns And Recommendation Of Appropriate Term Weights, Aravindh Sekar Jan 2011

Applying Text Timing In Corporate Spin-Off Disclosure Statement Analysis: Understanding The Main Concerns And Recommendation Of Appropriate Term Weights, Aravindh Sekar

Masters Theses

"Text mining helps in extracting knowledge and useful information from unstructured data. It detects and extracts information from mountains of documents and allowing in selecting data related to a particular data.

In this study, text mining is applied to the 10-12b filings done by the companies during Corporate Spin-off. The main purposes are (1) To investigate potential and/or major concerns found from these financial statements filed for corporate spin-off and (2) To identify appropriate methods in text mining which can be used to reveal these major concerns.

10-12b filings from thirty-four companies were taken and only the "Risk Factors" category …