Textual Analysis and Sentiment Analysis in Accounting: Análisis textual y del sentimiento en contabilidad

Juan L. Gandía; David Huguet

doi:10.6018/rcsar.386541

Autores/as

Juan L. Gandía Catedrático Universidad. Universitat de Valencia https://orcid.org/0000-0002-2422-7635
David Huguet Universitat de Valencia https://orcid.org/0000-0001-5055-0017

DOI: https://doi.org/10.6018/rcsar.386541

Palabras clave: Análisis textual, análisis de sentimientos, análisis cualitativo, teoría de la señalización

Resumen

A pesar del relativamente escaso uso de técnicas de análisis textual y de análisis del sentimiento en finanzas y contabilidad, éstas tienen un gran potencial en contabilidad, tanto por el elevado volumen de documentos utilizados para la comunicación de información financiera como por el crecimiento en el uso de herramientas digitales y medios de comunicación social. En este sentido, estas técnicas de análisis pueden ayudar a los investigadores a analizar pistas ocultas o buscar información adicional a la observada a través de los estados financieros, incrementando la cantidad y calidad de la información tradicionalmente utilizada, y proporcionando una nueva perspectiva de análisis. Por ello, el objetivo de este estudio es realizar una revisión del uso del análisis textual y del análisis del sentimiento en contabilidad. Tras presentar los conceptos de análisis textual y análisis del sentimiento y justificar teóricamente su papel en la investigación en contabilidad, llevamos a cabo una revisión de la literatura previa en el uso de estas técnicas en finanzas y contabilidad y describimos las principales técnicas de análisis del sentimiento, así como el procedimiento a seguir para el uso de esta metodología. Finalmente, sugerimos tres líneas de investigación futura que pueden beneficiarse del uso del análisis textual y del análisis del sentimiento.

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Análisis textual y del sentimiento en contabilidad