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

Zhuoqian Liang, Ding Pan and Yuan Deng
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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

Sustainability, 2020, vol. 12, issue 7, 1-14

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.

Keywords: graph network; knowledge reasoning; information fusion; financial report (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2020
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

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