Proceedings of the 5th International Conference on Industrial and Business Engineering最新文献

筛选
英文 中文
Is the Value-Relevance of IFRS Better than GAAP?: An Empirical Study of Taiwan IFRS的价值相关性优于GAAP吗?:台湾地区的实证研究
Juo-Lien Wang, Hsing-Hwa Hsiung, Jianwei Xu
{"title":"Is the Value-Relevance of IFRS Better than GAAP?: An Empirical Study of Taiwan","authors":"Juo-Lien Wang, Hsing-Hwa Hsiung, Jianwei Xu","doi":"10.1145/3364335.3364348","DOIUrl":"https://doi.org/10.1145/3364335.3364348","url":null,"abstract":"This study examines the effect of net income, book value of equity, and comprehensive income on the value relevance after adopting IFRS. The empirical sample consists of companies listed in the Taiwan stock markets. The results show higher value relevance of net income and book value of equity after adopting IFRS. This study finds that the value relevance of total comprehensive income has more relative explanatory power than net income. The value relevance of components of comprehensive income has higher value relevance than total comprehensive income. In this study, the empirical sample is divided into two subsamples by stock price, and it is found that accounting information of high stock price companies has higher value relevance than low stock price companies. Finally, as a company is with the high proportion of institutional shareholders, the total comprehensive income and components of comprehensive income have higher value relevance.","PeriodicalId":403515,"journal":{"name":"Proceedings of the 5th International Conference on Industrial and Business Engineering","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116738449","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
The Effect of Mental Workload towards Mental Fatigue on Customer Care Agent Using Electroencephalogram 心理负荷对客服员心理疲劳的影响
Shafira Karamina Alifah, Pande Bagus Widyantara, M. A. Puspasari
{"title":"The Effect of Mental Workload towards Mental Fatigue on Customer Care Agent Using Electroencephalogram","authors":"Shafira Karamina Alifah, Pande Bagus Widyantara, M. A. Puspasari","doi":"10.1145/3364335.3364367","DOIUrl":"https://doi.org/10.1145/3364335.3364367","url":null,"abstract":"High mental workload can lead to fatigue and further result in decreased concentration and work performance. This study is conducted to see the effects of mental workload towards mental fatigue. Mental fatigue measurement was conducted at the first and the last 10 minutes of the working time using electroencephalogram, while mental workload measurement was conducted after the work is completed using the NASA-TLX questionnaire. The result shows that there is an increase in alpha band which indicates an increase in mental fatigue. This study also shows absolute alpha is more sensitive compared to the relative alpha. This study proves that there is a relationship between mental workload and mental fatigue although not relatively strong.","PeriodicalId":403515,"journal":{"name":"Proceedings of the 5th International Conference on Industrial and Business Engineering","volume":"62 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-01-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114804097","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
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信