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Intelligent Systems in Accounting Finance & Management最新文献

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The power of crowds: can minority shareholder activism promote management earnings forecast accuracy 群体的力量:小股东行动主义能否提高管理层盈利预测的准确性
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2021-10-02 DOI: 10.1111/acfi.12864
Yinju Nie, Ming Jia
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引用次数: 21
Is information really efficient for the market? Evidence of confirmatory bias in China 信息对市场真的有效吗?证实性偏倚在中国的证据
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2021-09-30 DOI: 10.1111/acfi.12861
Qingchong Chen, Xiong Xiong, Ya Gao
{"title":"Is information really efficient for the market? Evidence of confirmatory bias in China","authors":"Qingchong Chen, Xiong Xiong, Ya Gao","doi":"10.1111/acfi.12861","DOIUrl":"https://doi.org/10.1111/acfi.12861","url":null,"abstract":"","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":null,"pages":null},"PeriodicalIF":2.9,"publicationDate":"2021-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88308862","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
Digital financial inclusion development, investment diversification, and household extreme portfolio risk 数字普惠金融发展、投资多元化与家庭极端投资组合风险
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2021-09-29 DOI: 10.1111/acfi.12863
Xiaomeng Lu, Jiaojiao Guo, Haobin Zhou
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引用次数: 11
CEO inside debt and the acquisition of private targets 首席执行官内部债务和收购私人目标
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2021-09-28 DOI: 10.1111/acfi.12857
G. S. Bhabra, Harjeet S. Bhabra, A. Hossain
{"title":"CEO inside debt and the acquisition of private targets","authors":"G. S. Bhabra, Harjeet S. Bhabra, A. Hossain","doi":"10.1111/acfi.12857","DOIUrl":"https://doi.org/10.1111/acfi.12857","url":null,"abstract":"","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":null,"pages":null},"PeriodicalIF":2.9,"publicationDate":"2021-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78479276","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
Positive tone and initial coin offering 积极的基调和首次代币发行
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2021-09-27 DOI: 10.1111/acfi.12860
Shuyu Zhang, W. Aerts, Dunli Zhang, Zishan Chen
{"title":"Positive tone and initial coin offering","authors":"Shuyu Zhang, W. Aerts, Dunli Zhang, Zishan Chen","doi":"10.1111/acfi.12860","DOIUrl":"https://doi.org/10.1111/acfi.12860","url":null,"abstract":"","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":null,"pages":null},"PeriodicalIF":2.9,"publicationDate":"2021-09-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89913997","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: 8
A study of interdisciplinary accounting research: analysing the diversity of cited references 跨学科会计研究研究:引用文献多样性分析
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2021-09-26 DOI: 10.1111/acfi.12856
Lina Xu, Steven Dellaportas, Jin Wang
{"title":"A study of interdisciplinary accounting research: analysing the diversity of cited references","authors":"Lina Xu, Steven Dellaportas, Jin Wang","doi":"10.1111/acfi.12856","DOIUrl":"https://doi.org/10.1111/acfi.12856","url":null,"abstract":"","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":null,"pages":null},"PeriodicalIF":2.9,"publicationDate":"2021-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74678230","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
Disclosure regulation and incentive uncertainty 披露监管与激励不确定性
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2021-09-23 DOI: 10.1111/acfi.12862
Phillip C. Stocken
{"title":"Disclosure regulation and incentive uncertainty","authors":"Phillip C. Stocken","doi":"10.1111/acfi.12862","DOIUrl":"https://doi.org/10.1111/acfi.12862","url":null,"abstract":"","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":null,"pages":null},"PeriodicalIF":2.9,"publicationDate":"2021-09-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77647901","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
From self‐entertainment to being appreciated: how does social media transfer talent to business? 从自我娱乐到被欣赏:社交媒体如何将人才转化为商业?
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2021-09-22 DOI: 10.1111/acfi.12859
Feng Chen, Jianyi Ding, Mochou Li, Bingqing Wang
{"title":"From self‐entertainment to being appreciated: how does social media transfer talent to business?","authors":"Feng Chen, Jianyi Ding, Mochou Li, Bingqing Wang","doi":"10.1111/acfi.12859","DOIUrl":"https://doi.org/10.1111/acfi.12859","url":null,"abstract":"","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":null,"pages":null},"PeriodicalIF":2.9,"publicationDate":"2021-09-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79404652","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: 3
On the resilience of Australian public universities: why our institutions may fail unless vice‐chancellors rethink broken commercial business models 关于澳大利亚公立大学的弹性:为什么我们的机构可能会失败，除非副校长重新思考破碎的商业商业模式
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2021-09-22 DOI: 10.1111/acfi.12858
J. Guthrie, M. Linnenluecke, Ann Martin‐Sardesai, Yun Shen, Tom G. Smith
{"title":"On the resilience of Australian public universities: why our institutions may fail unless vice‐chancellors rethink broken commercial business models","authors":"J. Guthrie, M. Linnenluecke, Ann Martin‐Sardesai, Yun Shen, Tom G. Smith","doi":"10.1111/acfi.12858","DOIUrl":"https://doi.org/10.1111/acfi.12858","url":null,"abstract":"COVID-19-related public health measures have severely impacted the Australian higher education system (AHES). This paper examines the resilience of the AHES, particularly its past reliance on onshore international students to generate revenue that cross-subsidises operational and research expenses. By our measure, ten universities are at risk of financial default. With a different approach on the part of the Government and university leadership, surplus monies could have contributed to building a more resilient AHES. Our findings correct widely held misconceptions about the state of the AHES and aim to provide valuable learnings to individual universities and the sector more broadly. © 2021 Accounting and Finance Association of Australia and New Zealand","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":null,"pages":null},"PeriodicalIF":2.9,"publicationDate":"2021-09-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72404915","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: 10
Banking structure change and corporate innovation: evidence from Chinese city‐branch data 银行业结构变化与企业创新:来自中国城市分行数据的证据
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2021-09-19 DOI: 10.1111/acfi.12852
F. Xin, J. Zhang, Yue Guo, Shangkun Liang
{"title":"Banking structure change and corporate innovation: evidence from Chinese city‐branch data","authors":"F. Xin, J. Zhang, Yue Guo, Shangkun Liang","doi":"10.1111/acfi.12852","DOIUrl":"https://doi.org/10.1111/acfi.12852","url":null,"abstract":"","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":null,"pages":null},"PeriodicalIF":2.9,"publicationDate":"2021-09-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90297511","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
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