Impact Of Xbrl On Adopters Financial Reporting Quality And Cost Of Capital
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Impact Of Xbrl On Adopters Financial Reporting Quality And Cost Of Capital
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Author : Tien-Shih Hsieh
language : en
Publisher:
Release Date : 2013
Impact Of Xbrl On Adopters Financial Reporting Quality And Cost Of Capital written by Tien-Shih Hsieh and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with categories.
This study investigates whether corporate governance quality affects differences in financial reporting quality and cost of capital of public companies associated with adoption of XBRL in the Voluntary Filing Program (VFP) launched by the Securities and Exchange Commission (SEC) in March 2005. Using the degree of earnings management to measure financial reporting quality and using the cost of equity capital measure proposed by Easton (2004) to estimate cost of equity capital, we hypothesize and find that voluntary adopters with superior corporate governance quality are more likely to have better financial reporting quality after their XBRL adoption, relative to those with weak corporate governance quality. We also find a significant interaction effect of corporate governance quality and XBRL adoption on companies' cost of equity capital. These findings suggest that the impact of XBRL on its adopters' financial reporting quality and cost of equity capital is contingent on adopters' corporate governance quality.
How Does Xbrl Affect The Cost Of Equity Capital Evidence From An Emerging Market
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Author : Songsheng Chen
language : en
Publisher:
Release Date : 2015
How Does Xbrl Affect The Cost Of Equity Capital Evidence From An Emerging Market written by Songsheng Chen and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with categories.
Applying path analysis, we examine how eXtensible Business Reporting Language (XBRL) in China affects the cost of equity capital. Using a one-group pre- and post-test design, we find that XBRL reduces the cost of equity capital and that XBRL strengthens the direct linkage of the inverse relationship between financial reporting quality and the cost of equity capital but not the indirect linkage via the mediation of information asymmetry. Our findings also show that XBRL adoption leads to a greater reduction in the cost of equity capital, when there is a high level of corporate governance. Our study contributes to research on XBRL and to practice by documenting how XBRL affects the cost of equity capital.
Xbrl For Business Reporting
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Author : Nicola Dalla Via
language : en
Publisher: FrancoAngeli
Release Date : 2021-04-09T00:00:00+02:00
Xbrl For Business Reporting written by Nicola Dalla Via and has been published by FrancoAngeli this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-04-09T00:00:00+02:00 with Business & Economics categories.
368.21
Artificial Intelligence Ai And Finance
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Author : Bahaaeddin A. M. Alareeni
language : en
Publisher: Springer Nature
Release Date : 2023-08-26
Artificial Intelligence Ai And Finance written by Bahaaeddin A. M. Alareeni and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-08-26 with Technology & Engineering categories.
Artificial intelligence (AI) has the potential to significantly improve efficiency, reduce costs, and increase the speed and accuracy of financial decision-making, making it an increasingly important tool for financial professionals. One way that AI can improve efficiency in finance is by automating tasks and processes that are time-consuming and repetitive for humans. For example, AI algorithms can be used to analyze and process large amounts of data, such as financial statements and market data, in a fraction of the time that it would take a human to do so. This can allow financial professionals to focus on higher-value tasks, such as interpreting data and making strategic decisions, rather than being bogged down by mundane tasks. AI can also reduce costs in finance by increasing automation and eliminating the need for certain tasks to be performed manually. This can result in cost savings for financial institutions, which can then be passed on to customers in the form of lower fees or better services. AI can be used to identify unusual patterns of activity that may indicate fraudulent behavior. This can help financial institutions reduce losses from fraud and improve customer security. AI-powered chatbots and virtual assistants can help financial institutions provide faster, more efficient customer service, particularly when it comes to answering common questions and handling routine tasks. Some financial institutions are using AI to analyze market data and make trades in real-time. AI-powered trading algorithms can potentially make faster and more accurate trading decisions than humans. In terms of speed and accuracy, AI algorithms can analyze data and make decisions much faster than humans, and can do so with a high degree of accuracy. This can be particularly useful in fast-moving financial markets, where quick and accurate decision-making can be the difference between success and failure. This book highlights how AI in finance can improve efficiency, reduce costs, and increase the speed and accuracy of financial decision-making. Moreover, the book also focuses on how to ensure the responsible and ethical use of AI in finance. This book is a valuable resource for students, scholars, academicians, researchers, professionals, executives, government agencies, and policymakers interested in exploring the role of artificial intelligence (AI) in finance. Its goal is to provide a comprehensive overview of the latest research and knowledge in this area, and to stimulate further inquiry and exploration.
The Impact Of Xbrl Adoption On The Information Environment
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Author : Zhenyang Bai
language : en
Publisher:
Release Date : 2016
The Impact Of Xbrl Adoption On The Information Environment written by Zhenyang Bai and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with categories.
This article investigates whether the Japanese Financial Services Agency's mandatory use of XBRL affects investors in assessing the financial information. Although regulators expect the introduction of XBRL to enhance the transparency and quality of business reporting, given the non-trivial implementation and learning costs, whether the XBRL-based disclosure improves the information environment is an empirical question. As prior studies in other countries provide mixed results, our analysis of the Japanese case should be quite insightful, because Japan is one of the few countries where thousands of listed firms were forced to use the XBRL format all at once. By examining various measures in the pre- and post-XBRL periods, we provide evidence consistent with the notion that the adoption of XBRL has helped to improve the information environment, as shown by the reduction of event returns volatility, absolute cumulative abnormal returns, changes in the standard deviation of returns, and abnormal bid-ask spread.
Emerging And Evolving Business And Management Issues In Vietnam Research And Practice
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Author : Hoai Trong Nguyen
language : en
Publisher: World Scientific
Release Date : 2024-06-21
Emerging And Evolving Business And Management Issues In Vietnam Research And Practice written by Hoai Trong Nguyen and has been published by World Scientific this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-06-21 with Business & Economics categories.
Research has shown that the pandemic has had a profound impact on the dimensions of environmental uncertainty. With the advent of technology, marketing and advertising have undergone constant development and refinement in order to adapt to the growing needs of buyers and investors alike. This book aims to provide a comprehensive review of strategic management and cultural intelligence, in relation to the measurement of financial information quality in recent times. It illustrates how marketing and advertising have changed from conventional to digital marketing, discussing the latest technological features, in addition to the variety of benefits that existing and emerging immersive technologies can bring to retailers and consumers.The study of the transformation of a market-oriented economy is crucial to a successful transition, along with the advancements in exchange efficiency and effectiveness. The book also covers cultural intelligence and financial literacy among in terms of spending, saving, borrowing, and investment in Vietnam.
Xbrl For Financial Reporting Financial Analyst And Firm S Expected Cost Of Equity Capital
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Author : Kosal Ly
language : en
Publisher:
Release Date : 2011*
Xbrl For Financial Reporting Financial Analyst And Firm S Expected Cost Of Equity Capital written by Kosal Ly and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011* with XBRL (Document markup language) categories.
Accounting Information Systems For Decision Making
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Author : Daniela Mancini
language : en
Publisher: Springer Science & Business Media
Release Date : 2013-04-18
Accounting Information Systems For Decision Making written by Daniela Mancini and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-04-18 with Business & Economics categories.
This book contains a collection of research papers on accounting information systems including their strategic role in decision processes, within and between companies. An accounting system is a complex system composed of a mix of strictly interrelated elements such as data, information, human resources, IT tool, accounting models and procedures. Accounting information systems are often considered the instrument by default for accounting automation. This book aims to sketch a clear picture of the current state of AIS research, including design, acceptance and reliance, value-added decision making, interorganizational links, and process improvements. The contributions in this volume emphasize that AIS has grown into a powerful strategic tool. The book provides evidence for this observation by examining a wide range of current issues ranging from theory development in AIS to practical applications of accounting information systems. In particular it focuses on themes of growing interest in the realm of XBRL and Financial Reporting, Management Information Systems, IT/IS Audit and IT/IS Compliance. The book will be of interest to financial and managerial accountants and IT/IS practitioners, including information systems managers and consultants.
Ecism 2017 11th European Conference On Information Systems Management
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Author :
language : en
Publisher: Academic Conferences and publishing limited
Release Date : 2017-09-14
Ecism 2017 11th European Conference On Information Systems Management written by and has been published by Academic Conferences and publishing limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-09-14 with categories.
Organizing For The Digital World
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Author : Federico Cabitza
language : en
Publisher: Springer
Release Date : 2018-08-20
Organizing For The Digital World written by Federico Cabitza and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-08-20 with Computers categories.
This book argues that “organizing” is a broader term than managing, as it entails understanding how people and machines interact with each other; how resources, data, goods are exchanged in complex and intertwined value chains; and how lines of action and activities can be articulated using flexible protocols and often ad-hoc processes in situated practices of use and production. The book presents a collection of research papers shedding new light on these phenomena and related practices from both academic and professional perspectives. Given the plurality of views that it offers, the book makes a relevant contribution to the understanding and appreciation of the complexity of the digital world at various levels of granularity. It focuses on how individuals, communities and the coopetitive societies of our new, global and hyperconnected world produce value and pursue their objectives and ideals in mutually dependent ways. The content of the book is based on a selection of the best papers - original double-blind peer-reviewed contributions - presented at the annual conference of the Italian chapter of the AIS, which was held in Milan, Italy in October 2017.