Intelligent Systems in Accounting Finance & Management最新文献

筛选
英文 中文
How do firms learn? Evidence from corporate cash holdings during the COVID‐19 pandemic 企业如何学习?来自COVID - 19大流行期间企业现金持有量的证据
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2022-12-16 DOI: 10.1111/acfi.13031
Bishal Bc, T. Simpson
{"title":"How do firms learn? Evidence from corporate cash holdings during the COVID‐19 pandemic","authors":"Bishal Bc, T. Simpson","doi":"10.1111/acfi.13031","DOIUrl":"https://doi.org/10.1111/acfi.13031","url":null,"abstract":"Abstract We examine the impact of COVID‐19 on US corporate cash holdings. Our findings suggest that greater pandemic exposure is associated with higher corporate cash holdings and that firms learn from prior experiences as they manage their cash policies. More specifically, the level of cash holdings in firms that experienced severe financial constraints during the 2008 credit crisis and firms with prior severe acute respiratory syndrome (SARS) and H1N1 exposure is significantly lower than that of firms with no prior epidemic or financial constraints experience. Overall, our findings support the learning behaviour of cash and contribute to corporate cash holdings literature by providing insights on the extent to which firms learn from prior experiences to manage their liquidity.","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":"91 1","pages":""},"PeriodicalIF":2.9,"publicationDate":"2022-12-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91359332","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
Does corporate social responsibility protect shareholder value from the shock of COVID‐19? Evidence from China 企业社会责任是否能保护股东价值免受COVID - 19的冲击?来自中国的证据
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2022-11-01 DOI: 10.1111/acfi.13017
Danni Chen, Xue Chen, Huiying Sun
{"title":"Does corporate social responsibility protect shareholder value from the shock of COVID‐19? Evidence from China","authors":"Danni Chen, Xue Chen, Huiying Sun","doi":"10.1111/acfi.13017","DOIUrl":"https://doi.org/10.1111/acfi.13017","url":null,"abstract":"Abstract Our study examines whether and how increased engagement in social responsibility activities by a firm affects movements in its stock prices during the COVID‐19 public health crisis, which is regarded as an exogenous shock to economic ties between focal firms and their customers, employees, and suppliers. We find that corporate social responsibility has an inverted U‐shaped relationship with shareholder value. The nonlinear relationship is more dominant at firms with higher cash‐flow constraints and weaker cost‐adjustment capabilities. Our research also generates meaningful implications for business practices.","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":"17 1 1","pages":""},"PeriodicalIF":2.9,"publicationDate":"2022-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90407653","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
Market sentiment to COVID‐19 and the Chinese stock market 对COVID - 19和中国股市的市场情绪
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2022-10-03 DOI: 10.1111/acfi.13012
Liao Xu, Jilong Chen, Hao Xu
{"title":"Market sentiment to COVID‐19 and the Chinese stock market","authors":"Liao Xu, Jilong Chen, Hao Xu","doi":"10.1111/acfi.13012","DOIUrl":"https://doi.org/10.1111/acfi.13012","url":null,"abstract":"Abstract We classify the market sentiment to COVID‐19 into expected and unexpected components and then examine their particular impacts on the stock market. We find that unexpected sentiment causes fluctuations in the stock market more than expected sentiment does. However, unexpected sentiment cannot affect stock market informativeness despite the remarkable informational effect of expected sentiment. Moreover, the relation between expected sentiment and stock market fluctuation or informativeness is one‐way, whereas there exists a two‐way interaction between unexpected sentiment and stock market fluctuation. This further confirms that expected sentiment is informational, whereas unexpected sentiment is quite noisy and informationally harmful.","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":"35 1","pages":""},"PeriodicalIF":2.9,"publicationDate":"2022-10-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81803095","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
Fixing diluted earnings per share: Recognising the dilutive effects of employee stock options 确定摊薄每股收益:确认员工股票期权的摊薄效应
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2022-02-21 DOI: 10.1111/acfi.12927
W. van Zyl, E. Uliana
{"title":"Fixing diluted earnings per share: Recognising the dilutive effects of employee stock options","authors":"W. van Zyl, E. Uliana","doi":"10.1111/acfi.12927","DOIUrl":"https://doi.org/10.1111/acfi.12927","url":null,"abstract":"","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":"7 1","pages":""},"PeriodicalIF":2.9,"publicationDate":"2022-02-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90589954","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
Grabbing hand or financial constraint mitigation effect? A reexamination of the relationship between institutional development and cash holdings 抓人之手还是缓解财政紧张的效果?重新审视制度发展与现金持有之间的关系
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2022-02-18 DOI: 10.1111/acfi.12928
Xiang Zhang, Zongyi Zhang, Han Zhou
{"title":"Grabbing hand or financial constraint mitigation effect? A reexamination of the relationship between institutional development and cash holdings","authors":"Xiang Zhang, Zongyi Zhang, Han Zhou","doi":"10.1111/acfi.12928","DOIUrl":"https://doi.org/10.1111/acfi.12928","url":null,"abstract":"","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":"372 1","pages":""},"PeriodicalIF":2.9,"publicationDate":"2022-02-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85785707","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
Determinants and consequences of student satisfaction in Australian Universities: Evidence from QILT Surveys 澳大利亚大学学生满意度的决定因素和后果:来自QILT调查的证据
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2022-02-17 DOI: 10.1111/acfi.12930
K. Biswas, S. Bose, Millicent Chang, Syed Shams
{"title":"Determinants and consequences of student satisfaction in Australian Universities: Evidence from QILT Surveys","authors":"K. Biswas, S. Bose, Millicent Chang, Syed Shams","doi":"10.1111/acfi.12930","DOIUrl":"https://doi.org/10.1111/acfi.12930","url":null,"abstract":"","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":"40 1","pages":""},"PeriodicalIF":2.9,"publicationDate":"2022-02-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74042066","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
Capital and labour distortion in China: a systematic literature review using HistCite 中国的资本和劳动力扭曲:使用HistCite的系统文献综述
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2022-02-16 DOI: 10.1111/acfi.12926
Yidan Liang
{"title":"Capital and labour distortion in China: a systematic literature review using HistCite","authors":"Yidan Liang","doi":"10.1111/acfi.12926","DOIUrl":"https://doi.org/10.1111/acfi.12926","url":null,"abstract":"","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":"49 1","pages":""},"PeriodicalIF":2.9,"publicationDate":"2022-02-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82219623","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 capital and labour distortion on innovation 资本和劳动力扭曲对创新的影响
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2022-02-14 DOI: 10.1111/acfi.12924
Yidan Liang
{"title":"The effect of capital and labour distortion on innovation","authors":"Yidan Liang","doi":"10.1111/acfi.12924","DOIUrl":"https://doi.org/10.1111/acfi.12924","url":null,"abstract":"","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":"49 1","pages":""},"PeriodicalIF":2.9,"publicationDate":"2022-02-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88111182","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: 4
Equity incentive plans and R&D investment manipulation: evidence from China 股权激励计划与研发投资操纵:来自中国的证据
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2022-02-09 DOI: 10.1111/acfi.12919
Weidong Zhang, Pengbo Hu, J. Wang, Zeyu Li, Hongrui Zheng, Xue Gao
{"title":"Equity incentive plans and R&D investment manipulation: evidence from China","authors":"Weidong Zhang, Pengbo Hu, J. Wang, Zeyu Li, Hongrui Zheng, Xue Gao","doi":"10.1111/acfi.12919","DOIUrl":"https://doi.org/10.1111/acfi.12919","url":null,"abstract":"","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":"74 2","pages":""},"PeriodicalIF":2.9,"publicationDate":"2022-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72435046","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: 6
Meta‐analysis of the impact of financial constraints on firm performance 财务约束对企业绩效影响的Meta分析
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2022-02-09 DOI: 10.1111/acfi.12923
Fatematuz Tamanna Ahamed, M. Houqe, Tony Zijl
{"title":"Meta‐analysis of the impact of financial constraints on firm performance","authors":"Fatematuz Tamanna Ahamed, M. Houqe, Tony Zijl","doi":"10.1111/acfi.12923","DOIUrl":"https://doi.org/10.1111/acfi.12923","url":null,"abstract":"","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":"45 1","pages":""},"PeriodicalIF":2.9,"publicationDate":"2022-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72642543","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: 4
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