在财务报告中探索性别刻板印象:使用大数据和深度学习进行面向层面的情绪分析.
Fabiola Jeldes-Delgado1,2, Tiago Alves Ferreira3, David Diaz4
1Escuela de Negocios Internacionales, Universidad de Valparaíso, Valparaíso, Chile.
Heliyon
|November 7, 2024
概括
性别刻板印象极大地影响了财务报告中的女性形象,其驱动因素是经济状况,而不是企业形象管理. 经济不稳定性增加了女性的代表性,而金融包容性显示出积极的相关性.
科学领域:
- 商业与金融 商业与金融
- 计算机科学 计算机科学
- 社会学 社会学 社会学
背景情况:
- 财务报告往往包含定性信息,或"软信息",影响利益相关者的看法.
- 财务报告中的视觉元素,如图像,是这种软信息的重要组成部分.
- 了解影响图像选择的因素对于解释公司披露中传达的信息至关重要.
研究的目的:
- 调查性别刻板印象和经济因素对财务报告图像中女性代表性的影响.
- 分析企业印象管理策略与女性视觉描绘之间的关系.
- 评估图像选择实践与会计中立原则的一致性.
主要方法:
- 面向层面的情绪分析应用于大数据,包括来自智利2,085份财务报告中的129,251张人脸图像.
- 利用深度学习技术进行图像分析和特征提取.
- 图像表示,经济指标和金融包容度量之间的相关性分析.
主要成果:
- 性别刻板印象和外部经济因素在很大程度上影响了女性的形象,超过了企业印象管理的努力.
- 经济扩张与女性代表性下降相关,而经济不稳定增加了这一比例.
- 妇女更高的财务包容性与她们在报道图像中的存在有积极的相关性,这表明图像选择存在偏见.
结论:
- 财务报告中的图像选择受性别刻板印象和经济周期的影响,而不仅仅是故意的公司沟通.
- 这些发现表明,国际会计准则委员会 (IASB) 拥护的中立原则有所偏离.
- 这项研究通过大数据和深度学习镜头提供了对性别刻板印象,财务报告软信息和业务印象管理的新见解.
相关概念视频
02:16Stereotype Content Model
14.0K
The Stereotype Content Model (SCM) was first proposed by Susan Fiske and her colleagues (Fiske, Cuddy, Glick & Xu, 2002; see also Fiske, 2012 and Fiske, 2017). The SCM specifies that when someone encounters a new group, they will stereotype them based on two metrics: warmth—or that group’s perceived intent, and how likely they are to provide help or inflict harm—and competence—or their ability to carry out that objective. Depending on the warmth-competence...
14.0K
02:09Stereotype Threat and Self-fulfilling Prophecies
37.5K
When we hold a stereotype about a person, we have expectations that he or she will fulfill that stereotype. A self-fulfilling prophecy is an expectation held by a person that alters his or her behavior in a way that tends to make it true. When we hold stereotypes about a person, we tend to treat the person according to our expectations. This treatment can influence the person to act according to our stereotypic expectations, thus confirming our stereotypic beliefs. Research by Rosenthal and...
37.5K
01:30Socioemotional Experience and Gender Development
22
Social-emotional experiences and cultural influences play significant roles in shaping gender development. During middle childhood, from ages 6 to 11, peer groups become dominant in reinforcing gender norms. Children in this age group often align with same-gender peer groups, which actively encourage behaviors that conform to traditional gender roles. For instance, boys may be discouraged from engaging in activities perceived as feminine, reinforcing culturally dictated norms about masculinity...
22
02:55Stereotypes, Prejudice, and Discrimination
90.0K
Humans are very diverse and although we share many similarities, we also have many differences. The social groups we belong to help form our identities (Tajfel, 1974). These differences may be difficult for some people to reconcile, which may lead to prejudice toward people who are different. Prejudice is a negative attitude and feeling toward an individual based solely on one’s membership in a particular social group (Allport, 1954; Brown, 2010). Prejudice is common against people who...
90.0K
01:12Quantitative Analysis
247
Quantitative analysis is a technique for measuring the amount of specific constituents in a sample. When the sample's composition is unknown, qualitative analysis is performed first to identify its components, which ensures that the correct substances are measured during the quantitative phase.
In quantitative analysis, two key measurements are made: the sample quantity and a property proportional to the amount of the analyte (the substance being analyzed). This forms the basis of the...
In quantitative analysis, two key measurements are made: the sample quantity and a property proportional to the amount of the analyte (the substance being analyzed). This forms the basis of the...
247
01:20Actuarial Approach
63
The actuarial approach, a statistical method originally developed for life insurance risk assessment, is widely used to calculate survival rates in clinical and population studies. This method accounts for participants lost to follow-up or those who die from causes unrelated to the study, ensuring a more accurate representation of survival probabilities.
Consider the example of a high-risk surgical procedure with significant early-stage mortality. A two-year clinical study is conducted,...
Consider the example of a high-risk surgical procedure with significant early-stage mortality. A two-year clinical study is conducted,...
63