Comparing Apple to Amazon: Just a Matter of Words in Machine Learning World

2021 ◽  
Author(s):  
MV Shivaani
Keyword(s):  
Comparative Analysis ◽  
Financial Analysis ◽  
Similarity Measures ◽  
Annual Reports ◽  
Use Case ◽  
Jaccard Similarity ◽  
R Software ◽  
Competitor Analysis ◽  
Unstructured Information ◽  
A Company

Comparative analysis commands special attention in financial analysis as it not only facilitates understanding of  year-on-year changes but also of trends in the performance and position of a company. It is often a go-to tool for competitor analysis. In this note, I illustrate the use of  R (software), its allied packages, and textual analysis algorithms to extend the use of comparative analysis to ‘unstructured’ information presented in the MD&A section of annual reports. For this use case, I consider two giant tech rivals, Apple and Amazon, and present a comparative analysis of their MD&A section using Cosine and Jaccard similarity measures. I also compare the most important words based on tf-idf and sentiments for each company and across the two companies. When supplemented with financial information, comparative analysis can offer novel insights for analysts, managers, researchers, and academics and is a valuable tool to include in accounting curricula.

scholarly journals Graph-based Representation for Sentence Similarity Measure : A Comparative Analysis

2018 ◽  
Vol 7 (2.14) ◽  
pp. 32
Author(s):  
Siti Sakira Kamaruddin ◽  
Yuhanis Yusof ◽  
Nur Azzah Abu Bakar ◽  
Mohamed Ahmed Tayie ◽  
Ghaith Abdulsattar A.Jabbar Alkubaisi
Keyword(s):  
Comparative Analysis ◽  
Similarity Measure ◽  
Semantic Analysis ◽  
Similarity Measures ◽  
Jaccard Similarity ◽  
Inverse Document Frequency ◽  
Document Frequency ◽  
Sentence Level ◽  
Textual Data ◽  
Document Level

Textual data are a rich source of knowledge; hence, sentence comparison has become one of the important tasks in text mining related works. Most previous work in text comparison are performed at document level, research suggest that comparing sentence level text is a non-trivial problem.  One of the reason is two sentences can convey the same meaning with totally dissimilar words.  This paper presents the results of a comparative analysis on three representation schemes i.e. term frequency inverse document frequency, Latent Semantic Analysis and Graph based representation using three similarity measures i.e. Cosine, Dice coefficient and Jaccard similarity to compare the similarity of sentences.  Results reveal that the graph based representation and the Jaccard similarity measure outperforms the others in terms of precision, recall and F-measures. 

CAPITALIZATION OF PUBLIC COMPANIES: CONCEPT AND FACTORS AFFECTING IT

2021 ◽  
Vol 5 (11) ◽  
pp. 4-9
Author(s):  
Anastasia V. Timokhina ◽  
Keyword(s):  
Comparative Analysis ◽  
Scientific Literature ◽  
Financial Analysis ◽  
Huge Amount ◽  
Public Companies ◽  
Factors Affecting ◽  
Factors Influencing ◽  
Common Opinion ◽  
A Company ◽  
Structured Approach

The capitalization of a company is a key aspect that must be considered in the framework of a particular analysis (financial analysis, comparative analysis, etc.). There is no unambiguous definition for this concept in the scientific literature. A huge amount of variability is presented in different scientific articles. This article is aimed at systematizing definitions and formulating a common opinion regarding the concept of «capitalization». A structured approach will be formed to define the essence of this concept. Also, this article will identify and systematize the factors affecting the capitalization of the company. Several global levels have been identified that can be interpreted as key group-factors influencing the company's capitalization.

scholarly journals COMPARATIVE ANALYSIS OF THE METHODS OF FINANCIAL AND ECONOMIC EXAMINATIONS TO DETERMINE INSOLVENCY

2019 ◽  
Vol 20 (2) ◽  
pp. 351-366
Author(s):  
J. Liodorova ◽  
K. Mamikonyan ◽  
O. Markina
Keyword(s):  
Comparative Analysis ◽  
Russian Federation ◽  
Evidence Base ◽  
Financial Ratios ◽  
Annual Reports ◽  
Normative Values ◽  
Baltic Countries ◽  
The Russian Federation ◽  
The Baltic ◽  
A Company

The article describes the methods of financial and economic examinations to determine the insolvency of a company in the Baltic countries, Republic of Armenia, Ukraine, Republic of Belarus, the Russian Federation and Republic of Kazakhstan. The signs of insolvency regulated in legislation of the countries, and international requirements for the validation of expert methods are presented in the article. The authors present the results of a comparative analysis of the considered methods for assessing insolvency and results of testing methods based on data of annual reports of focus group of five Latvian bankrupt companies. The research has shown that the expert methods of all eight countries are based on a normative approach — comparing the calculated financial ratios with their normative value. In Ukraine, Republic of Belarus, the Russian Federation and Republic of Kazakhstan, the financial ratios and their normative values are approved in the legislation of the countries. In the Baltic countries and Republic of Armenia, these ratios and their values are developed in approved expert methodologies. The method of «net assets» is also used to assess the solvency of large companies. The test results showed that the methods of the countries reviewed are applicable in practice and give a similar assessment of the solvency of companies as a whole. More similar results present the methods of the Baltic countries, Ukraine and Republic of Belarus. The results of the methods of Republic of Armenia, Kazakhstan and the Russian Federation are more similar to each other, but slightly differ from the previously listed group of countries. The authors demonstrated the ability to validate the expert methods, which is necessary to use an expert conclusion on the assessment of insolvency as an evidence base in another country.

The Effect of Bankruptcy Possibility on Audit Delay and Timeliness (Empirical Study on Manufacturing Companies Listed in Indonesian Stock Exchange in the Period of 2012-2016)

2019 ◽  
Vol 2 (2) ◽  
pp. 118-146
Author(s):  
Triana Meinarsih ◽  
Abdul Yusuf ◽  
Muhammad Zilal Hamzah
Keyword(s):  
Quantitative Research ◽  
Stock Exchange ◽  
Secondary Data ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Z Score ◽  
Quality Of Accounting Information ◽  
Independent Variable ◽  
A Company

Audit delay and timeliness are important factors that influence the quality of accounting information in term of relevance. This study provides empirical evidence to answer the question of how bankruptcy possibility impacts on audit delay and timeliness.  This research studies manufacturing firms listed in Indonesian Stock Exchange (IDX) in the period of 2012-2016. Data are taken from official website of IDX. This study is a quantitative research that seek to find out relationship between independent variable and dependent variable. External secondary data used are annual reports accessed from IDX website. Measurement used is Z-Score Altman model prediction, while simple linear regression is employed as technical analysis. This study finds that bankruptcy possibility which is measured by ZScore is negatively influence audit delay and timeliness. Any decrease of Z-Score shows the possibility of a company experience bankruptcy and therefore causes audit delay and timeliness.

Comparative analysis of business models of top pharmaceutical manufacturing companies: fifi nancial analysis

2020 ◽  
pp. 43-52
Author(s):  
L.E. Yasinskaya ◽  
Keyword(s):  
Comparative Analysis ◽  
Business Models ◽  
Financial Analysis ◽  
Active Pharmaceutical Ingredient ◽  
Pharmaceutical Companies ◽  
Manufacturing Companies ◽  
Revenue Growth ◽  
Commercial Activities ◽  
Pharmaceutical Manufacturers ◽  
Research Procedure

Introduction. Earlier, the comparative analysis of the commercial and investment activities of the companies that play the key roles in the investment processes in the Russian pharmaceutical industry and operate within the four main business models (biotechnological, generic, specialized pharmaceutical companies, active pharmaceutical ingredient (API) manufacturers) has been conducted. No full assessment of the companies’ activitiesis conceivable without a financial analysis of their activities to identify the risks of investment activities. Objective of the study. A detailed comparative analysis of the financial standing of domestic pharmaceutical manufacturers operating within the selected business models for further identification of potential financial risks for investors. Research procedure and article structure. Analysis of RAS statements (forms 1 and 2) of 72 over 500 million revenue companies grouped together as selected business models for the period from 2015 to 2019. Results. The researchers provided a detailed description of the commercial activities of domestic pharmaceutical companies within the business models under consideration. The companies within various business models showed positive revenue growth rates over the past five years. All business models demonstrate consistently high business profitability and a significant share of own capital in the asset profile. Conclusion. The results of the study show the stable financial standing of the pharmaceutical companies within various business models. The biotechnology sector companies that are the most attractive for investments have the highest quality financial standing. The specialized and generic companies show similar consistently strong performance. API manufacturers that the companies with relatively small revenues are actively developing and are attractive to restrained budget investors.

A comparative analysis of trajectory similarity measures

2021 ◽  
pp. 1-27
Author(s):  
Yaguang Tao ◽  
Alan Both ◽  
Rodrigo I. Silveira ◽  
Kevin Buchin ◽  
Stef Sijben ◽  
...  
Keyword(s):  
Comparative Analysis ◽  
Similarity Measures ◽  
Trajectory Similarity

RASIO FUNDAMENTAL TERHADAP PERTUMBUHAN LABA: VARIABEL MODERASI UKURAN PERUSAHAAN (Fundamental ratio on income growth: Variables of company size moderation)

2021 ◽  
Vol 5 (1) ◽  
pp. 261
Author(s):  
Andri Gunawan Putra As'ari ◽  
Tri Kartika Pertiwi
Keyword(s):  
Financial Analysis ◽  
Stock Exchange ◽  
Research Result ◽  
Sampling Technique ◽  
Financial Statements ◽  
Company Size ◽  
Analysis Technique ◽  
Solvency Ratio ◽  
A Company ◽  
Profit Growth

To find out the performance of a company it is necessary to have a financial analysis, where in analyzing the financial statements will get a view of the good and bad financial performance. For this reason, this study aims to analyze the effect of the Liquidity Ratio, Solvency Ratio, Profitability Ratio, and Activity Ratio on profit growth with company size as a moderating variable. The population in this study was all trade retail companies that listed in Indonesia Stock Exchange in the period 2015-2018. The research samples was determined by using purposive sampling technique, so that obtained 21 trade retail companies that quality as the sample. The analysis technique used is moderation regression analysis. Based on the research result showed that Solvability, Profitability and Activity ratios has an effect on profit growth and company size is a moderation variabel. Liquidity Ratio has no effect on profit growth and company size not a moderating variable between Liquidity on profit growth.

scholarly journals AN ANALYSIS OF MCDONALD’S CORPORATION FROM MODERNIST AND POSTMODERNIST PERSPECTIVES

2019 ◽  
Vol 7 (2) ◽  
pp. 572-580
Author(s):  
Soleman Mozammel
Keyword(s):  
Organizational Culture ◽  
Data Collection ◽  
Literature Review ◽  
Technological Innovation ◽  
Design Methodology ◽  
Financial Analysis ◽  
Environmental Influence ◽  
Secondary Data ◽  
Annual Reports ◽  
Marketing Approach

Purpose: The purpose of the paper is to investigate McDonald’s Corporation and its social structure, environmental influence as well as it’s relationship between the modernist and postmodernist perspectives.  The study attempted to discuss both the modernist and postmodernist perspectives as well as examined McDonald’s Corporation’s various technological innovation of food assembly to draw conclusions. Design/Methodology/Approach:  Data was collected mainly through literature review on both modernist and postmodernist theory in order to understand the complexity of organizational culture, operation and leadership followed by linking them with the management of McDonald’s Corporation.  McDonald’s Corporation was chosen due to its global recognition and their management, marketing style along with profit and financial analysis that have been relevant to both scholars and practitioners.  Results:  The result have supported and with a conclusion that McDonald’s Corporation, like other large organizations follows modernist approach in order to secure their efficiency in production and administration, but at the same time their marketing approach is more of a postmodernist in relations to their cuisine, hyper-reality in franchised restaurant. Originality/Value: The current study is based mainly on modernist and postmodernist perspectives theories as well as secondary data collection from annual reports and peer reviewed scholarly articles of McDonald’s Corporation.

A Comparative Analysis of Use Case Relationships

2005 ◽  
pp. 53-62 ◽  
Author(s):  
Margaret Hilsbos ◽  
Il-Yeol Song ◽  
Yoo Myung Choi
Keyword(s):  
Comparative Analysis ◽  
Use Case

Economic Performance Assessment Model for Industrial Systems: A Case Study

2015 ◽  
Vol 760 ◽  
pp. 683-688
Author(s):  
Flavia Fechete ◽  
Anișor Nedelcu
Keyword(s):  
Economic Performance ◽  
Diagnostic Performance ◽  
Financial Analysis ◽  
Balance Sheet ◽  
Financial Data ◽  
Assessment Model ◽  
Industrial Systems ◽  
Future Developments ◽  
A Company

Performance a nalysis of an organization has a major role in setting t he strategy followed especially during the financial crisis. In what follows we performed a financial analysis, based on data from the balance sheet and profit and loss account of a company that produces and sells crystal sugar, using a system of indicators that are relevant. Using the results of this economic analysis we can draw certain conclusions according to which can forecast future developments. I tried to use a number of indicators of a system that defines, in the end, a model for analyzing the economic performance of a compa ny. The research focused on the application of the diagnostic performance of agreed financial data recorded by that company.

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