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Finding evidence of fraudster companies in the CEO’s letter to shareholders with sentiment analysis

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dc.contributor.author Bel Rafecas, Núria
dc.contributor.author Bracons, Gabriel
dc.contributor.author Anderberg, Sophia
dc.date.accessioned 2022-02-09T13:23:02Z
dc.date.available 2022-02-09T13:23:02Z
dc.date.issued 2021
dc.identifier.citation Bel N, Bracons G, Anderberg S. Finding evidence of fraudster companies in the CEO’s letter to shareholders with sentiment analysis. Information. 2021;12(8):307. DOI: 10.3390/info12080307
dc.identifier.issn 2078-2489
dc.identifier.uri http://hdl.handle.net/10230/52448
dc.description.abstract The goal of our research was to assess whether the observation about deceptive texts having a lower positive tone than truthful ones in terms of sentiment could become operative and be used for building a classifier in the particular case of fraudster’s letters written in Spanish. The data were the letters that CEOs address to company shareholders in their annual financial reports, and the task was to identify the letters of companies that committed financial misconduct or fraud. This case was challenging for two reasons: first, most of the research worked with spontaneous written or spoken texts, while these letters did not; second, most of the research in this area worked on English texts, while we validated the linguistic cues found as evidence of deception for Spanish texts. The results of our research confirm that an SVM trained with a bag-of-words model of frequent adjectives can achieve 81% accuracy because these adjectives bring the information about which positive or negative tone and which word combinations in a text turn out to be a characteristic of fraudster’s texts.
dc.description.sponsorship This research was partially funded by the Spanish Plan Estatal de Investigación Científica y Técnica y de Innovación 2017–2020, PID2019-104512GB-I00
dc.format.mimetype application/pdf
dc.language.iso eng
dc.publisher MDPI
dc.relation.ispartof Information. 2021;12(8):307.
dc.rights © 2021 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (http://creativecommons.org/licenses/by/4.0/).
dc.rights.uri http://creativecommons.org/licenses/by/4.0/
dc.title Finding evidence of fraudster companies in the CEO’s letter to shareholders with sentiment analysis
dc.type info:eu-repo/semantics/article
dc.identifier.doi http://dx.doi.org/10.3390/info12080307
dc.subject.keyword Fraud identification
dc.subject.keyword Text classification
dc.subject.keyword Deceptive text
dc.subject.keyword Sentiment analysis
dc.subject.keyword SVM
dc.relation.projectID info:eu-repo/grantAgreement/ES/2PE/PID2019-104512GB-I00
dc.rights.accessRights info:eu-repo/semantics/openAccess
dc.type.version info:eu-repo/semantics/publishedVersion

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