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Intelligent Systems in Accounting Finance & Management最新文献

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Cognitive functioning, financial literacy, and judgment in older age 老年人的认知功能、金融知识和判断力
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2021-08-22 DOI: 10.1111/acfi.12835
P. Gerrans, A. Asher, J. Earl
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引用次数: 3
Religious founders and employee welfare 宗教创始人和雇员福利
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2021-08-21 DOI: 10.1111/acfi.12840
Yaoqin Li
{"title":"Religious founders and employee welfare","authors":"Yaoqin Li","doi":"10.1111/acfi.12840","DOIUrl":"https://doi.org/10.1111/acfi.12840","url":null,"abstract":"","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":"45 1","pages":""},"PeriodicalIF":2.9,"publicationDate":"2021-08-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79287947","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 members on charities’ annual reporting: evidence from companies limited by guarantee in Australia 成员对慈善机构年度报告的影响:来自澳大利亚担保有限公司的证据
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2021-08-21 DOI: 10.1111/acfi.12842
Elka Johansson, P. Carey, G. Tanewski, Iliyas Yusoff
{"title":"The effect of members on charities’ annual reporting: evidence from companies limited by guarantee in Australia","authors":"Elka Johansson, P. Carey, G. Tanewski, Iliyas Yusoff","doi":"10.1111/acfi.12842","DOIUrl":"https://doi.org/10.1111/acfi.12842","url":null,"abstract":"","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":"115 1","pages":""},"PeriodicalIF":2.9,"publicationDate":"2021-08-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80833142","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
The effect of COVID‐19 on the global stock market 新冠肺炎疫情对全球股市的影响
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2021-08-19 DOI: 10.1111/acfi.12838
Pattanaporn Chatjuthamard, Pavitra Jindahra, Pattarake Sarajoti, Sirimon Treepongkaruna
{"title":"The effect of COVID‐19 on the global stock market","authors":"Pattanaporn Chatjuthamard, Pavitra Jindahra, Pattarake Sarajoti, Sirimon Treepongkaruna","doi":"10.1111/acfi.12838","DOIUrl":"https://doi.org/10.1111/acfi.12838","url":null,"abstract":"Abstract This paper investigates the effect of COVID‐19 on the global stock market. Specifically, we test whether the growth in the number of confirmed cases/deaths affects market quality, measured by return, realised volatility, jumps and co‐jumps for 43 stock indices around the world. We find that an increase in the growth rate of the number of confirmed cases increases volatility and jumps while reducing return. Further, we explore whether economic, financial and political risks play any significant role in the relation between the number of confirmed cases/deaths and market quality. Overall, we find the risk from COVID‐19 overshadows these risks.","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":"15 1","pages":"4923 - 4953"},"PeriodicalIF":2.9,"publicationDate":"2021-08-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73636586","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: 18
Stock market liberalisation and corporate cash holdings: evidence from China 股市自由化与企业现金持有量:来自中国的证据
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2021-08-18 DOI: 10.1111/acfi.12844
Jianqiao Huang, Yunsen Chen, X. Dai, Xiaoran Ni
{"title":"Stock market liberalisation and corporate cash holdings: evidence from China","authors":"Jianqiao Huang, Yunsen Chen, X. Dai, Xiaoran Ni","doi":"10.1111/acfi.12844","DOIUrl":"https://doi.org/10.1111/acfi.12844","url":null,"abstract":"We examine the impact of stock market liberalization on corporate cash holdings using the sequential enactment of Mainland-Hong Kong Stock Connect Program as quasi-natural experiments. We find that stock market liberalization is associated with significant reductions in cash holdings. This effect mainly appears among firms with small managerial ownership, high separation of ownership and control, severe financial constraints, and limited investment opportunities. Overall, our study offers original evidence about how stock market liberalization in emerging economies affects firms’ liquidity management decisions.","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":"30 44","pages":""},"PeriodicalIF":2.9,"publicationDate":"2021-08-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1111/acfi.12844","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72387916","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
Do auditors price litigious tone? 审计人员会为诉讼语气定价吗?
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2021-08-18 DOI: 10.1111/acfi.12837
Muhammad Farhan Malik, Y. Shan, J. Tong
{"title":"Do auditors price litigious tone?","authors":"Muhammad Farhan Malik, Y. Shan, J. Tong","doi":"10.1111/acfi.12837","DOIUrl":"https://doi.org/10.1111/acfi.12837","url":null,"abstract":"We investigate whether audit fees are shaped by litigious tone. Using a sample of listed firms in the US, we find litigious tone in 10-K reports is associated with higher audit fees. This finding remains robust when we account for sample selection bias, firm-level unobserved heterogeneity effects, endogeneity concerns, or when subsections in 10-K reports are analysed. In addition, we document the relationship is of a lower magnitude among high-risk client firms, suggesting that auditors are already cautious when auditing high-risk clients. This suggests that auditors rely less on litigious tone in determining audit fees when faced with high-risk clients.","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":"21 3 1","pages":""},"PeriodicalIF":2.9,"publicationDate":"2021-08-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79263615","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 short‐selling affect mutual fund shareholdings? Evidence from China 卖空会影响共同基金的持股吗?来自中国的证据
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2021-08-18 DOI: 10.1111/acfi.12843
Xufeng Liu, Die Wan
{"title":"Does short‐selling affect mutual fund shareholdings? Evidence from China","authors":"Xufeng Liu, Die Wan","doi":"10.1111/acfi.12843","DOIUrl":"https://doi.org/10.1111/acfi.12843","url":null,"abstract":"","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":"1 1","pages":""},"PeriodicalIF":2.9,"publicationDate":"2021-08-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84386750","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
Product market fluidity and religious constraints: evidence from the US market 产品市场流动性和宗教约束:来自美国市场的证据
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2021-08-17 DOI: 10.1111/acfi.12839
Zaheer Anwer, S. Mohamad, Wajahat Azmi, Akram Shavkatovich Hasanov
{"title":"Product market fluidity and religious constraints: evidence from the US market","authors":"Zaheer Anwer, S. Mohamad, Wajahat Azmi, Akram Shavkatovich Hasanov","doi":"10.1111/acfi.12839","DOIUrl":"https://doi.org/10.1111/acfi.12839","url":null,"abstract":"","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":"22 1","pages":""},"PeriodicalIF":2.9,"publicationDate":"2021-08-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82643338","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 foreign experience and investment performance of venture capitalists 国外风险资本家的经验与投资业绩
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2021-08-12 DOI: 10.1111/acfi.12836
Lin Zhang, Xueyong Zhang
{"title":"The foreign experience and investment performance of venture capitalists","authors":"Lin Zhang, Xueyong Zhang","doi":"10.1111/acfi.12836","DOIUrl":"https://doi.org/10.1111/acfi.12836","url":null,"abstract":"","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":"24 1","pages":""},"PeriodicalIF":2.9,"publicationDate":"2021-08-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74223687","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
Migrant entrepreneurs and firm innovation 移民企业家与企业创新
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2021-08-11 DOI: 10.1111/acfi.12834
Jie Gao, Huiying Wu, Jiaxing You, Meg Smith
{"title":"Migrant entrepreneurs and firm innovation","authors":"Jie Gao, Huiying Wu, Jiaxing You, Meg Smith","doi":"10.1111/acfi.12834","DOIUrl":"https://doi.org/10.1111/acfi.12834","url":null,"abstract":"","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":"91 1","pages":""},"PeriodicalIF":2.9,"publicationDate":"2021-08-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74573141","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
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