H. Duan, Hanxin Hu, Yangin (Ben) Yoon, M. Vasarhelyi
{"title":"Increasing the utility of performance audit reports: Using textual analytics tools to improve government reporting","authors":"H. Duan, Hanxin Hu, Yangin (Ben) Yoon, M. Vasarhelyi","doi":"10.2139/ssrn.3707887","DOIUrl":"https://doi.org/10.2139/ssrn.3707887","url":null,"abstract":"","PeriodicalId":153549,"journal":{"name":"Intell. Syst. Account. Finance Manag.","volume":"699 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127777917","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Jan Svanberg, Tohid Ardeshiri, Isak Samsten, Peter Öhman, P. Neidermeyer, Tarek Rana, N. Semenova, M. Danielson
{"title":"Corporate governance performance ratings with machine learning","authors":"Jan Svanberg, Tohid Ardeshiri, Isak Samsten, Peter Öhman, P. Neidermeyer, Tarek Rana, N. Semenova, M. Danielson","doi":"10.1002/isaf.1505","DOIUrl":"https://doi.org/10.1002/isaf.1505","url":null,"abstract":"We use machine learning with a cross-sectional research design to predict governance controversies and to develop a measure of the governance component of the environmental, social, governance (ESG) metrics. Based on comprehensive governance data from 2,517 companies over a period of 10 years and investigating nine machine-learning algorithms, we find that governance controversies can be predicted with high predictive performance. Our proposed governance rating methodology has two unique advantages compared with traditional ESG ratings: it rates companies' compliance with governance responsibilities and it has predictive validity. Our study demonstrates a solution to what is likely the greatest challenge for the finance industry today: how to assess a company's sustainability with validity and accuracy. Prior to this study, the ESG rating industry and the literature have not provided evidence that widely adopted governance ratings are valid. This study describes the only methodology for developing governance performance ratings based on companies' compliance with governance responsibilities and for which there is evidence of predictive validity.","PeriodicalId":153549,"journal":{"name":"Intell. Syst. Account. Finance Manag.","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"119400686","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Machine learning for financial transaction classification across companies using character-level word embeddings of text fields","authors":"R. Jørgensen, C. Igel","doi":"10.1002/isaf.1500","DOIUrl":"https://doi.org/10.1002/isaf.1500","url":null,"abstract":"","PeriodicalId":153549,"journal":{"name":"Intell. Syst. Account. Finance Manag.","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126772690","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Raphaela Helbig, Sven von Höveling, A. Solsbach, J. Gómez
{"title":"Strategic analysis of providing corporate sustainability open data","authors":"Raphaela Helbig, Sven von Höveling, A. Solsbach, J. Gómez","doi":"10.1002/isaf.1501","DOIUrl":"https://doi.org/10.1002/isaf.1501","url":null,"abstract":"","PeriodicalId":153549,"journal":{"name":"Intell. Syst. Account. Finance Manag.","volume":"98 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115612637","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Biogeography based optimization for mining rules to assess credit risk","authors":"P. Giri, Sagar S. De, S. Dehuri, Sung-Bae Cho","doi":"10.1002/ISAF.1486","DOIUrl":"https://doi.org/10.1002/ISAF.1486","url":null,"abstract":"","PeriodicalId":153549,"journal":{"name":"Intell. Syst. Account. Finance Manag.","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-01-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127913057","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
E. Mohamed, I. Ahmed, Riyadh A. K. Mehdi, Hanan Hussain
{"title":"Impact of corporate performance on stock price predictions in the UAE markets: Neuro-fuzzy model","authors":"E. Mohamed, I. Ahmed, Riyadh A. K. Mehdi, Hanan Hussain","doi":"10.1002/ISAF.1484","DOIUrl":"https://doi.org/10.1002/ISAF.1484","url":null,"abstract":"","PeriodicalId":153549,"journal":{"name":"Intell. Syst. Account. Finance Manag.","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130931311","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
A. Khedr, Ifra Arif, P. Raj, M. Bannany, S. Alhashmi, M. Sreedharan
{"title":"Cryptocurrency price prediction using traditional statistical and machine-learning techniques: A survey","authors":"A. Khedr, Ifra Arif, P. Raj, M. Bannany, S. Alhashmi, M. Sreedharan","doi":"10.1002/ISAF.1488","DOIUrl":"https://doi.org/10.1002/ISAF.1488","url":null,"abstract":"","PeriodicalId":153549,"journal":{"name":"Intell. Syst. Account. Finance Manag.","volume":"95 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132291470","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}