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Using large language models to write theses and dissertations 使用大型语言模型撰写论文和学位论文
Intelligent Systems in Accounting, Finance and Management Pub Date : 2023-12-20 DOI: 10.1002/isaf.1547
Daniel E. O'Leary
{"title":"Using large language models to write theses and dissertations","authors":"Daniel E. O'Leary","doi":"10.1002/isaf.1547","DOIUrl":"10.1002/isaf.1547","url":null,"abstract":"<p>There has been substantial discussion aimed at investigating the extent to which academic researchers can or should “use” large language models, such as ChatGPT and Bard, in their research papers. However, there seems to have been limited attention given to the extent to which students can use these tools for the development of theses, proposals and dissertations. This paper pushes the arguments from focusing on academic researchers, journal papers, and technical meetings to considering those theses and dissertations, raising several questions and concerns. Ultimately, university policies need to address these issues, but if publisher and editor responses and alternative business uses are a signal of that direction, consensus may be difficult to achieve.</p>","PeriodicalId":53473,"journal":{"name":"Intelligent Systems in Accounting, Finance and Management","volume":"30 4","pages":"228-234"},"PeriodicalIF":0.0,"publicationDate":"2023-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/isaf.1547","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138822612","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
Costs associated with exit or disposal activities: A topic modeling investigation of disclosure and market reaction 与退出或处置活动相关的成本：对信息披露和市场反应的专题建模调查
Intelligent Systems in Accounting, Finance and Management Pub Date : 2023-12-06 DOI: 10.1002/isaf.1545
Charles P. Cullinan, Richard Holowczak, David Louton, Hakan Saraoglu
{"title":"Costs associated with exit or disposal activities: A topic modeling investigation of disclosure and market reaction","authors":"Charles P. Cullinan,&nbsp;Richard Holowczak,&nbsp;David Louton,&nbsp;Hakan Saraoglu","doi":"10.1002/isaf.1545","DOIUrl":"10.1002/isaf.1545","url":null,"abstract":"<div>\u0000 \u0000 <p>The Securities and Exchange Commission (SEC) mandates disclosure of exit or disposal activity events in 8-K filings. We use Latent Dirichlet Allocation (LDA), a topic modeling method from computational linguistics, to investigate the possibility that substantively different event types may be subsumed under Item 2.05, the SEC category for costs associated with exit or disposal activities. Our analysis reveals that four distinct topics are reported under the Item 2.05 umbrella category: (1) restructuring, (2) disposal of a line of business, (3) plant closings, and (4) layoffs/workforce reductions. We then investigate various aspects of these 8-K filings. We find that the market reacts most negatively to workforce reductions that are reported in the absence of a broader strategic initiative. Subsequent amendments to the Item 2.05 8-K filings are significantly more likely for restructuring initiatives, and significantly less likely for layoffs. Asset impairment charges most frequently accompany line-of-business disposals and plant closings. Our results demonstrate that there are meaningful differences between the event types reported within Item 2.05 filings and that LDA provides a useful means of differentiating among these event types.</p>\u0000 </div>","PeriodicalId":53473,"journal":{"name":"Intelligent Systems in Accounting, Finance and Management","volume":"30 4","pages":"173-191"},"PeriodicalIF":0.0,"publicationDate":"2023-12-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138597223","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
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
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
Predicting base station return on investment in the telecommunications industry: Machine-learning approaches 预测基站在电信行业的投资回报率：机器学习方法
Intelligent Systems in Accounting, Finance and Management Pub Date : 2023-03-07 DOI: 10.1002/isaf.1530
Cihan Şahin
{"title":"Predicting base station return on investment in the telecommunications industry: Machine-learning approaches","authors":"Cihan Şahin","doi":"10.1002/isaf.1530","DOIUrl":"https://doi.org/10.1002/isaf.1530","url":null,"abstract":"<p>Investment in the right location ensures sustainable competition. In the telecommunication sector, the number of base stations (BSs) is one of the most significant investment parameters. When a potential BS is subject to be selected, practitioners will first consider investing in a BS where the return on investment (ROI) is highest. Therefore, the quantifiable objectives are distinctly defined, as it makes sense to choose maximizing features that raise per unit investment. This study provides a solution to evaluate the best BS installation alternative with machine-learning approaches as well as to estimate ROI value by changing the properties that affect the ROI value. For this purpose, the estimation performance of logistic regression, random forest, and XGBoost methods are compared and further strengthened by random forest hyperparameter optimization to provide the best performance. The model, with a success rate of 98.7% according to the \u0000<math>\u0000 <mi>F</mi></math>-score, showed that it was a robust algorithm. The three most essential features for the ROI value are determined to be voice traffic, data traffic, and frequency cost. These parameters enable a review of the prediction results of telecommunications managers and planning specialists responsible for BS investment.</p>","PeriodicalId":53473,"journal":{"name":"Intelligent Systems in Accounting, Finance and Management","volume":"30 1","pages":"29-40"},"PeriodicalIF":0.0,"publicationDate":"2023-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50124431","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
Using Google Trends to track the global interest in International Financial Reporting Standards: Evidence from big data 利用谷歌趋势追踪全球对《国际财务报告准则》的兴趣：来自大数据的证据
Intelligent Systems in Accounting, Finance and Management Pub Date : 2023-02-11 DOI: 10.1002/isaf.1529
Yuqian Zhang
{"title":"Using Google Trends to track the global interest in International Financial Reporting Standards: Evidence from big data","authors":"Yuqian Zhang","doi":"10.1002/isaf.1529","DOIUrl":"https://doi.org/10.1002/isaf.1529","url":null,"abstract":"<p>This study proposes a novel method for identifying international accounting differences under International Financial Reporting Standards (IFRS). Using Google Trends data extracted between January 2014 and August 2022, it creates an index, the Global IFRS/IAS Search Index (GISI), which comprises the search activities of 121 jurisdictions for 45 IFRS accounting standards. To assess its relative validity, I classify Nobes' (1983) 14 jurisdictions in addition to 20 OECD countries. The cluster analysis demonstrates that the GISI is a viable alternative for analyzing international differences under IFRS. The results indicate that incorporating big data could be beneficial for examining global accounting issues.</p><p>A judgmental international classification of financial reporting practices</p>","PeriodicalId":53473,"journal":{"name":"Intelligent Systems in Accounting, Finance and Management","volume":"30 2","pages":"87-100"},"PeriodicalIF":0.0,"publicationDate":"2023-02-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/isaf.1529","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50149023","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: 1
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