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Intelligent Systems in Accounting Finance & Management最新文献

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Behavioural Bias Benefits: Beating Benchmarks By Bundling Bouncy Baskets 行为偏见的好处:通过捆绑弹性篮子击败基准
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2021-08-10 DOI: 10.1111/acfi.12826
R. Kashyap
{"title":"Behavioural Bias Benefits: Beating Benchmarks By Bundling Bouncy Baskets","authors":"R. Kashyap","doi":"10.1111/acfi.12826","DOIUrl":"https://doi.org/10.1111/acfi.12826","url":null,"abstract":"3 Related Literature on Crisis, Pandemics, Biases, Behavior and Investments 7 3.1 The COVID-19 Pandemic . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 3.2 Financial Markets and Crisis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 3.3 Analysis of Investment Strategies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 3.4 Biases, Games and Investor Behavior . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 1 Dr. Yong Wang, Dr. Isabel Yan, Dr. Vikas Kakkar, Dr. Fred Kwan, Dr. William Case, Dr. Srikant Marakani, Dr. Qiang Zhang, Dr. Costel Andonie, Dr. Jeff Hong, Dr. Guangwu Liu, Dr. Humphrey Tung and Dr. Xu Han at the City University of Hong Kong; the editorial board, anonymous reviewers and numerous seminar participants provided many suggestions to improve this paper. The views and opinions expressed in this article, along with any mistakes, are mine alone and do not necessarily reflect the official policy or position of either of my affiliations or any other agency.","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":null,"pages":null},"PeriodicalIF":2.9,"publicationDate":"2021-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87118783","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
An integrated theory of the firm approach to environmental, social and governance performance 企业环境、社会和治理绩效的综合理论
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2021-08-04 DOI: 10.1111/acfi.12832
D. Huang
{"title":"An integrated theory of the firm approach to environmental, social and governance performance","authors":"D. Huang","doi":"10.1111/acfi.12832","DOIUrl":"https://doi.org/10.1111/acfi.12832","url":null,"abstract":"The literature seeking to explain why firms conduct environmental, social and governance (ESG) activity is substantial and growing but remains underdeveloped. This paper offers a holistic and multi-disciplinary theoretical framework to situate ESG activity as integral to firm performance. Drawing on established theories of the firm, these theories together assist the firm identify salient stakeholders, and how their contributions and claims may be integrated into firm activity. This approach places ESG considerations as an important element of firm activity in terms of developing and maintaining a firm’s social licence, the way it manages risks, and building competitive advantage.","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":null,"pages":null},"PeriodicalIF":2.9,"publicationDate":"2021-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72554053","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
Does just‐in‐time adoption have an impact on corporate innovation: evidence from China 及时采用对企业创新有影响吗:来自中国的证据
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2021-08-03 DOI: 10.1111/acfi.12833
Ziyang Li, Qianwei Ying, Wu Yan, Chenjun Fan
{"title":"Does just‐in‐time adoption have an impact on corporate innovation: evidence from China","authors":"Ziyang Li, Qianwei Ying, Wu Yan, Chenjun Fan","doi":"10.1111/acfi.12833","DOIUrl":"https://doi.org/10.1111/acfi.12833","url":null,"abstract":"","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":null,"pages":null},"PeriodicalIF":2.9,"publicationDate":"2021-08-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72812703","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
Global equity fund performance adjusted for equity and currency factors 全球股票基金业绩调整股票和货币因素
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2021-07-30 DOI: 10.1111/acfi.12831
D. Gallagher, G. Harman, Camille H. Schmidt, G. Warren
{"title":"Global equity fund performance adjusted for equity and currency factors","authors":"D. Gallagher, G. Harman, Camille H. Schmidt, G. Warren","doi":"10.1111/acfi.12831","DOIUrl":"https://doi.org/10.1111/acfi.12831","url":null,"abstract":"","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":null,"pages":null},"PeriodicalIF":2.9,"publicationDate":"2021-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87546391","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
Unintended benefits of mandatory dividend regulations on investment efficiency: evidence from China 强制性股息规定对投资效率的意外好处:来自中国的证据
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2021-07-22 DOI: 10.1111/ACFI.12829
R. Chan, Lyu Fan, Byron Y. Song
{"title":"Unintended benefits of mandatory dividend regulations on investment efficiency: evidence from China","authors":"R. Chan, Lyu Fan, Byron Y. Song","doi":"10.1111/ACFI.12829","DOIUrl":"https://doi.org/10.1111/ACFI.12829","url":null,"abstract":"","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":null,"pages":null},"PeriodicalIF":2.9,"publicationDate":"2021-07-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85383250","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: 2
Opportunistic timing of management earnings forecasts during the COVID‐19 crisis in China 中国COVID - 19危机期间管理层盈利预测的机会性时机
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2021-07-21 DOI: 10.1111/acfi.12830
Hanwen Chen, Siyi Liu, Xin Liu, Jiani Wang
{"title":"Opportunistic timing of management earnings forecasts during the COVID‐19 crisis in China","authors":"Hanwen Chen, Siyi Liu, Xin Liu, Jiani Wang","doi":"10.1111/acfi.12830","DOIUrl":"https://doi.org/10.1111/acfi.12830","url":null,"abstract":"Abstract This study assumes that the severity of local COVID-19 spread can capture the short-run fluctuation of macro-level uncertainty in business environments. Given capital-market pressure and incentives to obtain favourable considerations from the government and lenders, we hypothesise that COVID-19-induced uncertainty can lead managers to release (delay) preexisting firm-specific bad (good) news. Our baseline results show that firms are more likely to disclose unfavourable (favourable) 2019 forecasts in days when recent COVID-19 cases in headquarter provinces increase (decrease). Results in further analyses provide evidence on the aforementioned reporting incentives by showing that the opportunistic timing behaviour is more prominent in firms with higher managerial ownership, non-state ownership, and in firms under financial distress. In addition, we uncover the role of local marketisation level and medical resources in mitigating the opportunistic timing behaviour. Finally, the analysis of market reactions shows that the manipulation of disclosure dates can influence the market price in a favourable direction for firms. Overall, our paper presents a comprehensive picture of corporate opportunistic timing behaviour amid the COVID-19 crisis.","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":null,"pages":null},"PeriodicalIF":2.9,"publicationDate":"2021-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85623897","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: 11
External labour market competitions and stock price crash risk: evidence from exposures to competitor CEOs’ award‐winning events 外部劳动力市场竞争和股价崩溃风险:来自竞争对手ceo获奖事件的证据
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2021-07-21 DOI: 10.1111/ACFI.12828
Leye Li, L. Lu, Dongyue Wang
{"title":"External labour market competitions and stock price crash risk: evidence from exposures to competitor CEOs’ award‐winning events","authors":"Leye Li, L. Lu, Dongyue Wang","doi":"10.1111/ACFI.12828","DOIUrl":"https://doi.org/10.1111/ACFI.12828","url":null,"abstract":"","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":null,"pages":null},"PeriodicalIF":2.9,"publicationDate":"2021-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77355460","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
A timing momentum strategy 时机动量策略
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2021-07-18 DOI: 10.1111/ACFI.12825
Chaonan Lin, Nien-Tzu Yang, Robin K. Chou, Kuan‐Cheng Ko
{"title":"A timing momentum strategy","authors":"Chaonan Lin, Nien-Tzu Yang, Robin K. Chou, Kuan‐Cheng Ko","doi":"10.1111/ACFI.12825","DOIUrl":"https://doi.org/10.1111/ACFI.12825","url":null,"abstract":"","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":null,"pages":null},"PeriodicalIF":2.9,"publicationDate":"2021-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74971182","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: 2
Auditors’ propensity and accuracy in issuing going‐concern modified audit opinions for charities 审计人员对慈善机构发布持续经营修改审计意见的倾向和准确性
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2021-07-18 DOI: 10.1111/ACFI.12823
Yitang (Jenny) Yang, R. Simnett, Elizabeth Carson
{"title":"Auditors’ propensity and accuracy in issuing going‐concern modified audit opinions for charities","authors":"Yitang (Jenny) Yang, R. Simnett, Elizabeth Carson","doi":"10.1111/ACFI.12823","DOIUrl":"https://doi.org/10.1111/ACFI.12823","url":null,"abstract":"This paper identifies the factors which impact auditors’ propensity to issue going concern modified audit opinions (GCOs) and examines their accuracy in issuing such opinions for charities by comparing with two outcomes, cancellation of ABN status and the revoking of operating status on the ACNC database. We find that GCOs are more likely for charities which are smaller, in greater financial distress, received a prior year GCO, had smaller proportion of donation income and had economic dependence on subsequent funding. Big 4 auditors are less likely to issue GCOs, but they do not show significant differences in GCO reporting mis-classification.","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":null,"pages":null},"PeriodicalIF":2.9,"publicationDate":"2021-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88300372","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
Preparers’ perceptions of integrated reporting: a global study of integrated reporting adopters 编制人对综合报告的看法:一项关于综合报告采纳者的全球研究
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2021-07-16 DOI: 10.1111/ACFI.12827
M. Arora, Sumit K. Lodhia, G. Stone
{"title":"Preparers’ perceptions of integrated reporting: a global study of integrated reporting adopters","authors":"M. Arora, Sumit K. Lodhia, G. Stone","doi":"10.1111/ACFI.12827","DOIUrl":"https://doi.org/10.1111/ACFI.12827","url":null,"abstract":"","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":null,"pages":null},"PeriodicalIF":2.9,"publicationDate":"2021-07-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86011028","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: 7
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