Ditapis dengan
Article - Ethical implications of artificial intelligence in accounting: A fr…
The accelerated progress of Artificial Intelligence (AI) within the accounting field has resulted in a heightened use of this technology in international enterprises, therefore generating noteworthy ethical concerns. This research investigates the ethical implications that arise from the use of AI in accounting practices, focusing on international corporations operating in Jordan. The object…
- Edisi
- Volume 7, Issue 4 1701–1714
- ISBN/ISSN
- 2561-8156
- Deskripsi Fisik
- -
- Judul Seri
- -
- No. Panggil
- 657.019 BAN e
Article - Re-Thinking Data Strategy and Integration for Artificial Intelligen…
The use of artificial intelligence (AI) is becoming more prevalent across industries such as healthcare, finance, and transportation. Artificial intelligence is based on the analysis of large datasets and requires a continuous supply of high-quality data. However, using data for AI is not without challenges. This paper comprehensively reviews and critically examines the challenges of using d…
- Edisi
- Vol. 13, No. 12 7082
- ISBN/ISSN
- 2076-3417
- Deskripsi Fisik
- -
- Judul Seri
- -
- No. Panggil
- 006.3 ALD r
Article - Artificial Intelligence (AI) in Accounting & Auditing: A Literature…
This is a review work in the area of application of Artificial Intelligence (AI) in Accounting and Auditing. A semi-systematic or narrative review approach was employed in analyzing relevant published books and journals. Faced with the challenges of disruptive technologies brought forth by the Industry 4.0, the accounting and auditing discipline is required to undergo a metamorpho- sis i…
- Edisi
- Vol. 10, No. 1 440–465
- ISBN/ISSN
- 2329-3292
- Deskripsi Fisik
- -
- Judul Seri
- -
- No. Panggil
- 657.0285 HAS a
Article - The usefulness of ChatGPT for textual analysis of annual reports 10…
Can predictive AI models be successfully deployed to help investors process complex financial information? We answer this question by examining the usefulness of ChatGPT generated sentiment and complexity scores for a sample of UK annual reports. We document that both measures contain economically significant value-relevant information as captured by their association with (i) price reactio…
- Edisi
- -
- ISBN/ISSN
- -
- Deskripsi Fisik
- -
- Judul Seri
- -
- No. Panggil
- 657.30285 BIL u
Article - Social Media Sentiment, Investor Herding and Informational Efficien…
We examine the impact of social media sentiment on the informational efficiency of financial markets. Specifically, we explore the relationship between sentiment extracted from Twitter posts and two commonly used measures of efficiency: return autocorrelation and variance ratio. Our findings reveal that higher sentiment leads to higher return autocorrelation and variance ratio the following…
- Edisi
- 2023 41-45 halaman
- ISBN/ISSN
- 1475-6803
- Deskripsi Fisik
- -
- Judul Seri
- -
- No. Panggil
- 332.642 YAN s
Article - Development of Usability Enhancement Model for Unstructured Big Dat…
Unstructured text contains valuable information for a range of enterprise applications and informed decision making. Text analytics is used to extract valuable insights from unstructured big data. Among the most significant challenges of text analytics, quality and usability are critical in affecting the outcome of the analytical process. The enhancement in usability is important for the exp…
- Edisi
- Volume 9 87404–87425
- ISBN/ISSN
- 2169-3536
- Deskripsi Fisik
- -
- Judul Seri
- -
- No. Panggil
- 005.7 ADN d
Article - Predicting Innovative Work Behaviour in an Interactive Mechanism: R…
The purpose of this paper is to investigate the impacts of employees’ creative self-efficacy (CSE) and creative self-identity (CSI) on their innovative work behaviour (IWB), with the indirect effects of creative process engagement (CPE) and creative climate (CC). Following the deductive reasoning approach, the study was conducted on IT-based firms in Bangladesh. A total of 348 surveys wer…
- Edisi
- Volume 6, Issue 1 Halaman 1–17
- ISBN/ISSN
- 2305-6290
- Deskripsi Fisik
- -
- Judul Seri
- -
- No. Panggil
- 658.314 AFR p
Article - A Proposed Framework for Behavioral Accounting Research Vol. 23, No…
Behavioral accounting research BAR is richer today, in the topics cov- ered, the methods used, and the range of sub-areas of accounting in which it is per- formed, than ever before. This paper offers a framework within which BAR literature can be viewed as a whole rather than in segments, such as by accounting sub-areas or by research method. The framework classifies BAR by the focus of t…
- Edisi
- Vol. 23, No. 1 1–43
- ISBN/ISSN
- 1558-8009
- Deskripsi Fisik
- -
- Judul Seri
- -
- No. Panggil
- 657.019 BIR p
Article - The Social Signal Volume 158, Issue C 103870
We examine social media attention and sentiment from three major platforms: Twitter, StockTwits, and Seeking Alpha. We find that, even after controlling for firm disclosures and news, attention is highly correlated across platforms, but sentiment is not: its first principal component explains little more variation than purely idiosyn- cratic sentiment. Using market events, we attribute di…
- Edisi
- Volume 158, Issue C 103870
- ISBN/ISSN
- 0304-405X
- Deskripsi Fisik
- -
- Judul Seri
- -
- No. Panggil
- 332.6 COO t
Article - Does Readability of Digital Transformation Information Disclosure A…
This study examines the impact of the readability of corporate digital trans- formation disclosures on asset mispricing. Digital transformation for enter- prises represents a profound process of organizational change, significantly affecting internal value enhancement and external stakeholders. However, the issue of information asymmetry during the digital transformation process at- tr…
- Edisi
- Volume 12, Nomor 2 123–147
- ISBN/ISSN
- 2162-2086
- Deskripsi Fisik
- -
- Judul Seri
- -
- No. Panggil
- 332.63221 DIN d
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