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Cryptoassets: Definitions and accounting treatment under the current International Financial Reporting Standards framework 加密资产：现行《国际财务报告准则》框架下的定义和会计处理方法
Intelligent Systems in Accounting, Finance and Management Pub Date : 2023-12-06 DOI: 10.1002/isaf.1543
Luz Parrondo
{"title":"Cryptoassets: Definitions and accounting treatment under the current International Financial Reporting Standards framework","authors":"Luz Parrondo","doi":"10.1002/isaf.1543","DOIUrl":"10.1002/isaf.1543","url":null,"abstract":"<p>This paper provides a first comprehensive definition of cryptoassets for accounting purposes in the types of payment tokens, electronic money (e-money) tokens, utility tokens and security tokens. The delivery of definitions for accounting purposes addresses some of the concerns raised by the European Financial Reporting Advisory Group (EFRAG) discussion paper and helps accounting regulators adapt current International Financial Reporting Standards (IFRS) standards to blockchain-based tokens' taxonomy and nature. The paper helps policymakers reconcile Markets in Cryptoassets Regulation Proposal's (MiCA) definitions and classification of cryptoassets with the EFRAG's specific needs for clarification and/or amendment in the IFRS standards and contributes to providing an accounting guide for practitioners in their financial disclosure.</p>","PeriodicalId":53473,"journal":{"name":"Intelligent Systems in Accounting, Finance and Management","volume":"30 4","pages":"208-227"},"PeriodicalIF":0.0,"publicationDate":"2023-12-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/isaf.1543","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138595345","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Exploring the time-frequency connectedness among non-fungible tokens and developed stock markets 探索不可流通代币与发达股票市场之间的时间频率关联性
Intelligent Systems in Accounting, Finance and Management Pub Date : 2023-11-23 DOI: 10.1002/isaf.1544
Wael Hemrit, Noureddine Benlagha, Racha Ben Arous, Mounira Ben Arab
{"title":"Exploring the time-frequency connectedness among non-fungible tokens and developed stock markets","authors":"Wael Hemrit,&nbsp;Noureddine Benlagha,&nbsp;Racha Ben Arous,&nbsp;Mounira Ben Arab","doi":"10.1002/isaf.1544","DOIUrl":"10.1002/isaf.1544","url":null,"abstract":"<div>\u0000 \u0000 <p>In this paper, we examine the connectedness between volatilities for various non-fungible tokens (NFTs) and developed stock markets during the period from July 1, 2018, to June 15, 2022. With the use of the time-varying connectedness methods to explore the volatility interdependences among these assets, we find that there is a significant volatility connectedness during Russia's invasion of Ukraine and COVID-19 periods. Evidence emerging from this study advocates the inclusion of NFTs in developed stock markets for medium and long time periods only. The results also suggest that UK and Germany stock markets are the predominant market of spillover transmission, whereas the XTZ is the top net recipient/transmitter of volatility connectedness shocks. Moreover, Chinese stock market and ENJ offer more diversification gains than others, and the volatility connectedness from US stock market to NFTs is more pronounced in the long-term than the short-term. Our research provides some urgent and prominent insights to help investors and policymakers to be aware that NFTs are important hedge assets that should be added to stock portfolios during periods of geopolitical stability and in the post-pandemic times.</p>\u0000 </div>","PeriodicalId":53473,"journal":{"name":"Intelligent Systems in Accounting, Finance and Management","volume":"30 4","pages":"192-207"},"PeriodicalIF":0.0,"publicationDate":"2023-11-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138822544","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 application of artificial neural networks in corporate social responsibility decision making 人工神经网络在企业社会责任决策中的应用
Intelligent Systems in Accounting, Finance and Management Pub Date : 2023-10-03 DOI: 10.1002/isaf.1542
Nguyen Thi Thanh Binh
{"title":"An application of artificial neural networks in corporate social responsibility decision making","authors":"Nguyen Thi Thanh Binh","doi":"10.1002/isaf.1542","DOIUrl":"10.1002/isaf.1542","url":null,"abstract":"<div>\u0000 \u0000 <p>Neural networks in deep learning are changing the way we interact with the world. This paper focuses on building a logit artificial neural network (ANN) and through it finds out the factors affecting the decision to join corporate social responsibility (CSR) of firms. This study contributes to suggesting new directions for research in the artificial intelligence (AI) era on the relationship between corporate governance and CSR. The dataset of 817 Taiwanese electronic firms is analyzed for the period 2014–2020. The empirical results show that when the power of the board of directors, supervisors, and CEOs are higher, firms do not choose to participate in CSR. The independent board has not yet promoted its corporate oversight of CSR participation. The decision not to participate in CSR of the firms is made when they are more equipped with the background of accounting, finance, and law. Only firms with higher debt, asset value, and profitability are willing to join CSR. These research results suggest some important points for future policy reforms towards sustainability.</p>\u0000 </div>","PeriodicalId":53473,"journal":{"name":"Intelligent Systems in Accounting, Finance and Management","volume":"31 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135739500","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
Enterprise large language models: Knowledge characteristics, risks, and organizational activities 企业大型语言模型：知识特征、风险和组织活动
Intelligent Systems in Accounting, Finance and Management Pub Date : 2023-09-25 DOI: 10.1002/isaf.1541
Daniel E. O'Leary
{"title":"Enterprise large language models: Knowledge characteristics, risks, and organizational activities","authors":"Daniel E. O'Leary","doi":"10.1002/isaf.1541","DOIUrl":"https://doi.org/10.1002/isaf.1541","url":null,"abstract":"<div>\u0000 \u0000 <p>Since the release of OpenAI's ChatGPT, there has been substantial interest in and concern about generative AI systems. This paper investigates some of the characteristics, risks, and limitations with the enterprise use of enterprise large language models. In so doing, we study the organizational impact, continuing a long line of research on that topic. This paper examines the impact on expertise, the organizational implications of multiple correlated but different responses to the same query, the potential concerns associated with sensitive information and intellectual property, and some applications that likely would not be appropriate for large language models. We also investigate the possibility of agents potentially manipulating the content in these large language models for their own benefit. Finally, we investigate the emerging phenomenon of “ChatBot Enterprise” versions, including some of the implications and concerns of such enterprise large language models.</p>\u0000 </div>","PeriodicalId":53473,"journal":{"name":"Intelligent Systems in Accounting, Finance and Management","volume":"30 3","pages":"113-119"},"PeriodicalIF":0.0,"publicationDate":"2023-09-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50154364","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
Remarks on a copula-based conditional value at risk for the portfolio problem 关于投资组合问题的一个基于copula的条件风险值的注记
Intelligent Systems in Accounting, Finance and Management Pub Date : 2023-08-07 DOI: 10.1002/isaf.1540
Andres Mauricio Molina Barreto, Naoyuki Ishimura
{"title":"Remarks on a copula-based conditional value at risk for the portfolio problem","authors":"Andres Mauricio Molina Barreto,&nbsp;Naoyuki Ishimura","doi":"10.1002/isaf.1540","DOIUrl":"https://doi.org/10.1002/isaf.1540","url":null,"abstract":"<p>We deal with a multivariate conditional value at risk. Compared with the usual notion for the single random variable, a multivariate value at risk is concerned with several variables, and thus, the relation between each risk factor should be considered. We here introduce a new definition of copula-based conditional value at risk, which is real valued and ready to be computed. Copulas are known to provide a flexible method for handling a possible nonlinear structure; therefore, copulas may be naturally involved in the theory of value at risk. We derive a formula of our copula-based conditional value at risk in the case of Archimedean copulas, whose effectiveness is shown by examples. Numerical studies are also carried out with real data, which can be verified with analytical results.</p>","PeriodicalId":53473,"journal":{"name":"Intelligent Systems in Accounting, Finance and Management","volume":"30 3","pages":"150-170"},"PeriodicalIF":0.0,"publicationDate":"2023-08-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/isaf.1540","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50135736","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
An efficient graph-based peer selection method for financial statements 一种高效的基于图的财务报表对等选择方法
Intelligent Systems in Accounting, Finance and Management Pub Date : 2023-07-05 DOI: 10.1002/isaf.1539
Sander Noels, Simon De Ridder, Sébastien Viaene, Tijl De Bie
{"title":"An efficient graph-based peer selection method for financial statements","authors":"Sander Noels,&nbsp;Simon De Ridder,&nbsp;Sébastien Viaene,&nbsp;Tijl De Bie","doi":"10.1002/isaf.1539","DOIUrl":"https://doi.org/10.1002/isaf.1539","url":null,"abstract":"<p>Comparing companies can be useful for various purposes. Despite the widespread use of industry classification systems as a peer selection standard, these have been criticized for various reasons. Financial statements, however, offer a promising alternative to such classification systems. They are standardized, widely available, and offer deep insights into the nature of the company. In this paper, we present a graph distance metric for financial statements using the earth mover's distance. When using the distance metric on real-world tasks such as peer identification and industry classification, it shows promising results in terms of accuracy and computational efficiency.</p>","PeriodicalId":53473,"journal":{"name":"Intelligent Systems in Accounting, Finance and Management","volume":"30 3","pages":"120-136"},"PeriodicalIF":0.0,"publicationDate":"2023-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/isaf.1539","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50132150","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Evaluating interpretable machine learning predictions for cryptocurrencies 评估加密货币的可解释机器学习预测
Intelligent Systems in Accounting, Finance and Management Pub Date : 2023-06-21 DOI: 10.1002/isaf.1538
Ahmad El Majzoub, Fethi A. Rabhi, Walayat Hussain
{"title":"Evaluating interpretable machine learning predictions for cryptocurrencies","authors":"Ahmad El Majzoub,&nbsp;Fethi A. Rabhi,&nbsp;Walayat Hussain","doi":"10.1002/isaf.1538","DOIUrl":"https://doi.org/10.1002/isaf.1538","url":null,"abstract":"<p>This study explores various machine learning and deep learning applications on financial data modelling, analysis and prediction processes. The main focus is to test the prediction accuracy of cryptocurrency hourly returns and to explore, analyse and showcase the various interpretability features of the ML models. The study considers the six most dominant cryptocurrencies in the market: Bitcoin, Ethereum, Binance Coin, Cardano, Ripple and Litecoin. The experimental settings explore the formation of the corresponding datasets from technical, fundamental and statistical analysis. The paper compares various existing and enhanced algorithms and explains their results, features and limitations. The algorithms include decision trees, random forests and ensemble methods, SVM, neural networks, single and multiple features N-BEATS, ARIMA and Google AutoML. From experimental results, we see that predicting cryptocurrency returns is possible. However, prediction algorithms may not generalise for different assets and markets over long periods. There is no clear winner that satisfies all requirements, and the main choice of algorithm will be tied to the user needs and provided resources.</p>","PeriodicalId":53473,"journal":{"name":"Intelligent Systems in Accounting, Finance and Management","volume":"30 3","pages":"137-149"},"PeriodicalIF":0.0,"publicationDate":"2023-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/isaf.1538","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50153077","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Neural networks for estimating Macro Asset Pricing model in football clubs 足球俱乐部宏观资产定价模型的神经网络估计
Intelligent Systems in Accounting, Finance and Management Pub Date : 2023-05-31 DOI: 10.1002/isaf.1532
David Alaminos, Ignacio Esteban, M. Belén Salas
{"title":"Neural networks for estimating Macro Asset Pricing model in football clubs","authors":"David Alaminos,&nbsp;Ignacio Esteban,&nbsp;M. Belén Salas","doi":"10.1002/isaf.1532","DOIUrl":"https://doi.org/10.1002/isaf.1532","url":null,"abstract":"<p>The recent crisis caused by COVID-19 directly affected consumption habits and the stability sof financial markets. In particular, the football industry has been hit hard by this pandemic and therefore has more volatile stock prices. Given this new scenario, further research is needed to accurately estimate the value of the shares of football clubs. In this paper, we estimate an asset pricing model in football clubs with different compositions of risk nature using non-linear techniques of artificial neural networks. Usually, asset pricing models have been estimated with linear methods such as ordinary least squares. Our results show a precision higher than 90% for all the estimated models, which far exceeds those shown by linear methods in the previous literature. We find that the residual represents about 40% of the variance of the price-dividend ratio. Long-term risks follow in importance, and above all, the habit component and its behaviour in the face of changes. The importance of the residual component exists due to a low correlation between the asset price and consumer behaviour, but to a much lesser extent than that shown in previous studies. The estimation carried out with artificial neural networks, both the Deep Learning methods and especially the Quantum Neural Network, opens up new possibilities to estimate more efficiently the pricing of financial assets in the football industry.</p>","PeriodicalId":53473,"journal":{"name":"Intelligent Systems in Accounting, Finance and Management","volume":"30 2","pages":"57-75"},"PeriodicalIF":0.0,"publicationDate":"2023-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/isaf.1532","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50126628","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Challenges of using RPA in auditing: A socio-technical systems approach 在审计中使用RPA的挑战：一种社会技术系统方法
Intelligent Systems in Accounting, Finance and Management Pub Date : 2023-05-25 DOI: 10.1002/isaf.1537
Laila Dahabiyeh, Omar Mowafi
{"title":"Challenges of using RPA in auditing: A socio-technical systems approach","authors":"Laila Dahabiyeh,&nbsp;Omar Mowafi","doi":"10.1002/isaf.1537","DOIUrl":"https://doi.org/10.1002/isaf.1537","url":null,"abstract":"<div>\u0000 \u0000 <p>The use of Robotic Process Automation (RPA) is rapidly growing in the professional services sector such as auditing. Despite the great benefits RPA can offer, RPA failure rates are still high. In this research, we draw on socio-technical systems theory to examine the challenges of using RPA in the various phases of auditing and how auditors address these challenges. By interviewing experienced partners and auditors in auditing firms and technology companies, we show that challenges arise when there is a lack of fit between the technical requirements of the RPA tool (technical subsystem) and the skills and knowledge of the auditors and clients (social subsystem). We discuss our findings and provide valuable practical implications and opportunities for future research.</p>\u0000 </div>","PeriodicalId":53473,"journal":{"name":"Intelligent Systems in Accounting, Finance and Management","volume":"30 2","pages":"76-86"},"PeriodicalIF":0.0,"publicationDate":"2023-05-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50144283","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 analysis of three chatbots: BlenderBot, ChatGPT and LaMDA 三个聊天机器人的分析：BlenderBot、ChatGPT和LaMDA
Intelligent Systems in Accounting, Finance and Management Pub Date : 2023-03-30 DOI: 10.1002/isaf.1531
Daniel E. O'Leary
{"title":"An analysis of three chatbots: BlenderBot, ChatGPT and LaMDA","authors":"Daniel E. O'Leary","doi":"10.1002/isaf.1531","DOIUrl":"https://doi.org/10.1002/isaf.1531","url":null,"abstract":"<div>\u0000 \u0000 <p>Google, Facebook, OpenAI, and others have released access to versions of language chatbots that they have developed. These chatbots have been trained on massive amounts of text using neural networks for language processing. Using an approach similar to security penetration testing, this paper investigates and compares three different chatbots, assessing potential strengths and limitations of these systems. The paper presents several findings, including a comparison of those systems across answers to common questions, an analysis of the use of names and activities to guide discussion in two systems, an analysis of the extent of differences in responses arising from “regeneration” of a question, the determination of a weakness in a system of knowing “who” invented something, development of a potential new subfield, sensitive topic classifiers, and an analysis of some of the implications of these findings. As part of this analysis, I find emerging topics in chatbots, such as “topic stalemate” and the use of sensitive topic classifiers.</p>\u0000 </div>","PeriodicalId":53473,"journal":{"name":"Intelligent Systems in Accounting, Finance and Management","volume":"30 1","pages":"41-54"},"PeriodicalIF":0.0,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50148601","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
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