  An oriented hypergraph is a hypergraph together with an incidence orientation
such that each edge-vertex incidence is given a label of $+1$ or $-1$. An
oriented hypergraph is called incidence balanced if there exists a bipartition
of the vertex set such that every edge intersects one part of the bipartition
in positively incident vertices with the edge and other part in negatively
incident vertices with the edge. In this paper, we investigate the incidence
balance of oriented hypergraphs and induced signed hypergraphs by means of the
eigenvalues of associated matrices and tensors, and provide a spectral method
to characterize the incidence balanced oriented hypergraphs and their induced
signed hypergraphs.
