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Bagging or boosting? Empirical evidence from financial statement fraud detection 打包还是打包?来自财务报表舞弊检测的经验证据
Accounting & Finance Pub Date : 2023-08-10 DOI: 10.1111/acfi.13159
Xiaowei Chen, Cong Zhai
{"title":"Bagging or boosting? Empirical evidence from financial statement fraud detection","authors":"Xiaowei Chen, Cong Zhai","doi":"10.1111/acfi.13159","DOIUrl":"https://doi.org/10.1111/acfi.13159","url":null,"abstract":"Ensemble learning, specifically bagging and boosting, has been widely used in the financial field for detecting financial fraud, but their relative performance still lacks consensus. This study compares the performance of five ensemble learning models based on bagging and boosting, using data from Chinese A‐share listed companies from 2012 to 2022, including the COVID‐19 pandemic period. Results show that bagging outperforms boosting in various evaluation indicators, with profitability and asset quality positively affecting financial fraud. This study reveals the mechanism by which ensemble learning affects financial fraud detection and expands related research in the financial field.","PeriodicalId":335953,"journal":{"name":"Accounting & Finance","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129588572","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}
引用次数: 0
Pricing cloud stocks: Evidence from China 云股定价:来自中国的证据
Accounting & Finance Pub Date : 2023-08-10 DOI: 10.1111/acfi.13162
Lichao Lin, A. Cheung
{"title":"Pricing cloud stocks: Evidence from China","authors":"Lichao Lin, A. Cheung","doi":"10.1111/acfi.13162","DOIUrl":"https://doi.org/10.1111/acfi.13162","url":null,"abstract":"Using factor models, we examine two pricing issues of cloud stocks in China's stock market. In particular, we test whether the Fama and French factor models are useful to explain the stock prices of cloud stocks and whether there are abnormal returns unexplained by these models. Using the daily stock prices of 1670 cloud stocks from 2012 to 2022, we find that the factor models explain up to nearly 97% of the stock return variations of the cloud stocks, and mispricing. The results are robust to alternative measure of factors, outliers, sampling period and different approaches of factor modelling.","PeriodicalId":335953,"journal":{"name":"Accounting & Finance","volume":"80 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134403694","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}
引用次数: 0
Family ownership and speed of adjustment towards targeted capital structures: A study of ASEAN firms 家族所有制与目标资本结构调整速度:对东盟企业的研究
Accounting & Finance Pub Date : 2023-08-02 DOI: 10.1111/acfi.13151
L. T. M. Nguyen, Trang Khanh Tran, Cameron Truong
{"title":"Family ownership and speed of adjustment towards targeted capital structures: A study of ASEAN firms","authors":"L. T. M. Nguyen, Trang Khanh Tran, Cameron Truong","doi":"10.1111/acfi.13151","DOIUrl":"https://doi.org/10.1111/acfi.13151","url":null,"abstract":"Utilising a sample of ASEAN firms, we examine the effects of family ownership on firms' speed of adjustment to targeted capital structure. We find that family firms adjust their capital structure more slowly than non‐family firms. This is due to the higher costs of adjustment associated with high information asymmetry and agency conflicts between family owners and external investors. The effect of family ownership on capital structure adjustment speed is more pronounced when family firms have a higher level of family board involvement and higher ownership concentration. There is also an asymmetric effect of family ownership on capital structure adjustment speed at different levels of debt, by the distance from the targeted capital structure, and between overleveraged and underleveraged firms. Overall, evidence in our study suggests that family ownership is a key determinant on how quickly ASEAN firms may adjust their capital structure towards targeted levels.","PeriodicalId":335953,"journal":{"name":"Accounting & Finance","volume":"58 2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123224219","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}
引用次数: 0
The impact of board ethnic diversity and Chief Executive Officer role on corporate social responsibility 董事会种族多样性和首席执行官角色对企业社会责任的影响
Accounting & Finance Pub Date : 2023-08-01 DOI: 10.1111/acfi.13155
Truc (Peter) Do, K. Herbohn
{"title":"The impact of board ethnic diversity and Chief Executive Officer role on corporate social responsibility","authors":"Truc (Peter) Do, K. Herbohn","doi":"10.1111/acfi.13155","DOIUrl":"https://doi.org/10.1111/acfi.13155","url":null,"abstract":"","PeriodicalId":335953,"journal":{"name":"Accounting & Finance","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133006001","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}
引用次数: 1
Vintage capital and trade credit 复古资本和贸易信贷
Accounting & Finance Pub Date : 2023-07-31 DOI: 10.1111/acfi.13153
Joye Khoo, A. Cheung
{"title":"Vintage capital and trade credit","authors":"Joye Khoo, A. Cheung","doi":"10.1111/acfi.13153","DOIUrl":"https://doi.org/10.1111/acfi.13153","url":null,"abstract":"","PeriodicalId":335953,"journal":{"name":"Accounting & Finance","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125897897","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}
引用次数: 0
Managerial inclusiveness and corporate innovation in China 中国的管理包容性与企业创新
Accounting & Finance Pub Date : 2023-07-31 DOI: 10.1111/acfi.13149
Siyi Deng, Jie He
{"title":"Managerial inclusiveness and corporate innovation in China","authors":"Siyi Deng, Jie He","doi":"10.1111/acfi.13149","DOIUrl":"https://doi.org/10.1111/acfi.13149","url":null,"abstract":"","PeriodicalId":335953,"journal":{"name":"Accounting & Finance","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127296389","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}
引用次数: 0
Transitory and permanent shock transmissions between real estate investment trusts and other assets: Evidence from time‐frequency decomposition and machine learning 房地产投资信托和其他资产之间的短暂和永久冲击传递:来自时频分解和机器学习的证据
Accounting & Finance Pub Date : 2023-07-28 DOI: 10.1111/acfi.13154
G. Ngene, Jinghua Wang
{"title":"Transitory and permanent shock transmissions between real estate investment trusts and other assets: Evidence from time‐frequency decomposition and machine learning","authors":"G. Ngene, Jinghua Wang","doi":"10.1111/acfi.13154","DOIUrl":"https://doi.org/10.1111/acfi.13154","url":null,"abstract":"","PeriodicalId":335953,"journal":{"name":"Accounting & Finance","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115324648","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}
引用次数: 0
The effect of auditor experience on stock price crash risk 审计师经验对股价崩盘风险的影响
Accounting & Finance Pub Date : 2023-07-27 DOI: 10.1111/acfi.13150
Liangcheng Wang, Siying Li, Bikun Zhang, Yifan Zhang, Tao Peng
{"title":"The effect of auditor experience on stock price crash risk","authors":"Liangcheng Wang, Siying Li, Bikun Zhang, Yifan Zhang, Tao Peng","doi":"10.1111/acfi.13150","DOIUrl":"https://doi.org/10.1111/acfi.13150","url":null,"abstract":"","PeriodicalId":335953,"journal":{"name":"Accounting & Finance","volume":"115 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127344842","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}
引用次数: 0
New bottle or new label? Distinguishing impact investing from responsible and ethical investing 新瓶子还是新标签?区分影响力投资与负责任和道德投资
Accounting & Finance Pub Date : 2023-07-27 DOI: 10.1111/acfi.13147
T. Dordi, Phoebe Stephens, Sean Geobey, O. Weber
{"title":"New bottle or new label? Distinguishing impact investing from responsible and ethical investing","authors":"T. Dordi, Phoebe Stephens, Sean Geobey, O. Weber","doi":"10.1111/acfi.13147","DOIUrl":"https://doi.org/10.1111/acfi.13147","url":null,"abstract":"","PeriodicalId":335953,"journal":{"name":"Accounting & Finance","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121379326","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}
引用次数: 0
Career concerns and earnings management in government‐owned banks 国有银行的职业关注与盈余管理
Accounting & Finance Pub Date : 2023-07-25 DOI: 10.1111/acfi.13152
Nengqi Pan, Millicent Chang, Xiaofei Pan
{"title":"Career concerns and earnings management in government‐owned banks","authors":"Nengqi Pan, Millicent Chang, Xiaofei Pan","doi":"10.1111/acfi.13152","DOIUrl":"https://doi.org/10.1111/acfi.13152","url":null,"abstract":"","PeriodicalId":335953,"journal":{"name":"Accounting & Finance","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117104444","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}
引用次数: 0
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