Intelligent Systems in Accounting, Finance and Management最新文献_第3页

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, Ignacio Esteban, 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

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

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

引用次数: 1

Hedging role of stablecoins 稳定币的套期保值作用

Intelligent Systems in Accounting, Finance and Management Pub Date : 2023-02-01 DOI: 10.1002/isaf.1528

Yosuke Kakinuma

引用次数: 1

How the quality of initial coin offering white papers influences fundraising: Using security token offerings white papers as a benchmark 首次代币发行白皮书的质量如何影响筹款：以安全代币发行白皮书为基准

Intelligent Systems in Accounting, Finance and Management Pub Date : 2023-01-04 DOI: 10.1002/isaf.1527

Shih-Chu Chou, Zhe-An Li, Tawei Wang, Ju-Chun Yen

{"title":"How the quality of initial coin offering white papers influences fundraising: Using security token offerings white papers as a benchmark","authors":"Shih-Chu Chou, Zhe-An Li, Tawei Wang, Ju-Chun Yen","doi":"10.1002/isaf.1527","DOIUrl":"https://doi.org/10.1002/isaf.1527","url":null,"abstract":"<div>\u0000 \u0000 <p>In recent years, many initial coin offerings (ICOs) scams have been reported, attracting attention to this relatively new and unregulated ICO market, which lacks disclosure requirements and therefore suffers from intensifying problems of information asymmetry inherent in crowdfunding. As a prospectus-type document, an ICO white paper serves as a major means of voluntary disclosure practices adopted by ventures seeking external financing. Given the importance of an ICO white paper and the difficulty of assessing its quality, we propose to benchmark it against white paper content for security token offerings (STOs)—a more regulated ICO subset. Using the similarity of ICO white papers with STO white papers to proxy for disclosure quality, we document that the ICO campaigns that have white papers more similar to STO white papers are more likely to raise funding successfully. Our findings provide implications for policymakers, ICO fundraisers, and investors on the importance of white paper quality.</p>\u0000 </div>","PeriodicalId":53473,"journal":{"name":"Intelligent Systems in Accounting, Finance and Management","volume":"30 1","pages":"3-18"},"PeriodicalIF":0.0,"publicationDate":"2023-01-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50120081","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

Digitization, digitalization, and digital transformation in accounting, electronic commerce, and supply chains 会计、电子商务和供应链的数字化、数字化和数字化转型

Intelligent Systems in Accounting, Finance and Management Pub Date : 2022-12-15 DOI: 10.1002/isaf.1524

Daniel E. O'Leary

引用次数: 2

Increasing the utility of performance audit reports: Using textual analytics tools to improve government reporting 提高绩效审计报告的效用:使用文本分析工具改进政府报告

Intelligent Systems in Accounting, Finance and Management Pub Date : 2022-12-07 DOI: 10.1002/isaf.1526

Huijue Kelly Duan, Hanxin Hu, Yangin (Ben) Yoon, Miklos Vasarhelyi

引用次数: 0

Constructing a personalized recommender system for life insurance products with machine-learning techniques 利用机器学习技术构建个性化寿险产品推荐系统

Intelligent Systems in Accounting, Finance and Management Pub Date : 2022-11-28 DOI: 10.1002/isaf.1523

Hyeongwoo Kong, Wonje Yun, Weonyoung Joo, Ju-Hyun Kim, Kyoung-Kuk Kim, Il-Chul Moon, Woo Chang Kim

引用次数: 2