Extraction of causal relation between performance factors and performance results from summaries of financial statements

Abstract

In this paper, we propose a method for extracting causal relation between performance factors and performance results from summaries of financial statements by deep learning. For example, our method extracts "Sales of copper tubes for air conditioners declined due to high demand due to the hot summer heat caused by the hot summer of the year" as a performance factor, and "Consolidated operating profit was 4,859 million yen" as a performance result corresponding to the performance factor. By extracting such causal relation, it is possible to analyze what kind of factors have changed the performance.