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Intelligent Systems in Accounting Finance & Management最新文献

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Brain gain of analysts in China: foreign experiences and forecast accuracy 中国分析师的人才获取:国外经验与预测准确性
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2021-09-14 DOI: 10.1111/acfi.12855
Lihua Liu, Dongmin Kong, Wei Yang
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引用次数: 2
Corporate innovation and future earnings: does early patent disclosure matter? 企业创新与未来收益:早期专利披露重要吗?
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2021-09-14 DOI: 10.1111/acfi.12851
James M. Plečnik, Leo L. Yang, Joseph H. Zhang
{"title":"Corporate innovation and future earnings: does early patent disclosure matter?","authors":"James M. Plečnik, Leo L. Yang, Joseph H. Zhang","doi":"10.1111/acfi.12851","DOIUrl":"https://doi.org/10.1111/acfi.12851","url":null,"abstract":"","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":null,"pages":null},"PeriodicalIF":2.9,"publicationDate":"2021-09-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74425724","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
Share‐loan pledging and relaxation of share‐repurchase restrictions in China 中国股票贷款质押和放宽股票回购限制
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2021-09-12 DOI: 10.1111/acfi.12854
Qi Guo, L. Kryzanowski, Mingyang Li, Jie Zhang
{"title":"Share‐loan pledging and relaxation of share‐repurchase restrictions in China","authors":"Qi Guo, L. Kryzanowski, Mingyang Li, Jie Zhang","doi":"10.1111/acfi.12854","DOIUrl":"https://doi.org/10.1111/acfi.12854","url":null,"abstract":"We examine a period in which the in-principle prohibition of share repurchases was relaxed in 2018 to allow for the repurchase of shares whose prices dropped materially or were below book value. We find that share-loan pledges by controlling shareholders are significantly and positively associated with share repurchases for a sample of 3,531 Chinese firms. This finding is robust using entropy and propensity score matched samples, 2SLS IV regressions, regression discontinuity design (RDD), and two exogenous shocks (the China-US trade war in 2018 and the COVID-19 pandemic in 2020). The association remains robust but becomes less strong with state ownership and with above industry average firm agency problems, leverage ratios and financial constraints/distress (i.e., other share repurchase motives). Our findings highlight the importance of financial market regulations on share-loan pledging and share repurchases in emerging markets during periods of heightened firm-specific and systemic margin call risk and impending liquidation of share-loan pledges.","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":null,"pages":null},"PeriodicalIF":2.9,"publicationDate":"2021-09-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82166994","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
Top executive tournament incentives and corporate innovation output 高管比赛激励和企业创新产出
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2021-09-08 DOI: 10.1111/acfi.12850
Xianjun Cai, Huifeng Pan, Chengcheng Gao, Chunyang Wang, Liping Lu
{"title":"Top executive tournament incentives and corporate innovation output","authors":"Xianjun Cai, Huifeng Pan, Chengcheng Gao, Chunyang Wang, Liping Lu","doi":"10.1111/acfi.12850","DOIUrl":"https://doi.org/10.1111/acfi.12850","url":null,"abstract":"","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":null,"pages":null},"PeriodicalIF":2.9,"publicationDate":"2021-09-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78760192","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
Follow friends to invest: evidence from the information role of weak ties 关注朋友投资:来自弱关系信息作用的证据
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2021-09-08 DOI: 10.1111/acfi.12848
Chunxiao Geng, Tusheng Xiao, Chun Yuan, Yanan Zhang
{"title":"Follow friends to invest: evidence from the information role of weak ties","authors":"Chunxiao Geng, Tusheng Xiao, Chun Yuan, Yanan Zhang","doi":"10.1111/acfi.12848","DOIUrl":"https://doi.org/10.1111/acfi.12848","url":null,"abstract":"","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":null,"pages":null},"PeriodicalIF":2.9,"publicationDate":"2021-09-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77114661","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
Do inflowing sophisticated investors induce classification shifting? New evidence from market liberalisation in China 老练投资者的流入是否会导致分类转移?来自中国市场自由化的新证据
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2021-09-05 DOI: 10.1111/acfi.12847
Junwei Lu, Xiaoxia Bu, Jing-Twen Chen
{"title":"Do inflowing sophisticated investors induce classification shifting? New evidence from market liberalisation in China","authors":"Junwei Lu, Xiaoxia Bu, Jing-Twen Chen","doi":"10.1111/acfi.12847","DOIUrl":"https://doi.org/10.1111/acfi.12847","url":null,"abstract":"","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":null,"pages":null},"PeriodicalIF":2.9,"publicationDate":"2021-09-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89894152","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
Environmental, social and governance factors and assessing firm value: valuation, signalling and stakeholder perspectives 环境、社会和治理因素与公司价值评估:估值、信号和利益相关者观点
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2021-08-30 DOI: 10.1111/acfi.12849
D. Huang
{"title":"Environmental, social and governance factors and assessing firm value: valuation, signalling and stakeholder perspectives","authors":"D. Huang","doi":"10.1111/acfi.12849","DOIUrl":"https://doi.org/10.1111/acfi.12849","url":null,"abstract":"","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":null,"pages":null},"PeriodicalIF":2.9,"publicationDate":"2021-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82578200","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: 25
The use and usefulness of equity accounting 权益会计的使用和有用性
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2021-08-29 DOI: 10.1111/acfi.12845
M. Bradbury, Laura Mehnaz, T. Scott
{"title":"The use and usefulness of equity accounting","authors":"M. Bradbury, Laura Mehnaz, T. Scott","doi":"10.1111/acfi.12845","DOIUrl":"https://doi.org/10.1111/acfi.12845","url":null,"abstract":"","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":null,"pages":null},"PeriodicalIF":2.9,"publicationDate":"2021-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88942035","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
Long‐term financing effects of Chinese non‐SOEs Belt and Road OFDI 中国非国有企业“一带一路”对外直接投资的长期融资效应
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2021-08-29 DOI: 10.1111/acfi.12841
Ling Huang, Haiyue Liu, Jack Hou, Fu-Yuan Xiao
{"title":"Long‐term financing effects of Chinese non‐SOEs Belt and Road OFDI","authors":"Ling Huang, Haiyue Liu, Jack Hou, Fu-Yuan Xiao","doi":"10.1111/acfi.12841","DOIUrl":"https://doi.org/10.1111/acfi.12841","url":null,"abstract":"","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":null,"pages":null},"PeriodicalIF":2.9,"publicationDate":"2021-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88978767","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
Modelling of Chinese corporate bond default – A machine learning approach 中国公司债券违约建模——一种机器学习方法
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2021-08-29 DOI: 10.1111/acfi.12846
Zhou Lu, Zhuyao Zhuo
{"title":"Modelling of Chinese corporate bond default – A machine learning approach","authors":"Zhou Lu, Zhuyao Zhuo","doi":"10.1111/acfi.12846","DOIUrl":"https://doi.org/10.1111/acfi.12846","url":null,"abstract":"","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":null,"pages":null},"PeriodicalIF":2.9,"publicationDate":"2021-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73553153","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: 5
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