Article - The Influence of Employee Engagement on Work Efficiency in the Crea…

This study aims to analyze the effect of employee engagement, measured through the dimensions of Digital Competence, Dedication, and Work Environment , on Work Productivity in the context of the creative industry in the digitalization era. This study used a quantitative approach with a correlational design, involving 100 employees from companies in the creative industry. Data were collected …

Article - The Role of Media in Financial Decision-Making Volume 69, Issue 3 1…

The financial media plays a critical role in financial markets as an information intermediary between information sources and information users. This chapter reviews the literature on the role of the media for financial decision-making, using a broad definition of media based on three key functions: 1) facilitating access to information, 2) filtering information, and 3) creating new informat…

Article - Textual Complexity in Nonperiodic Disclosures and Investors’ Use …

Textual complexity within corporate disclosures may reduce investors' comprehension of those disclosures. However, investors can rely on alternative sources of information to process textually complex disclosures. Unlike periodic disclosures, where various alternative sources (e.g., analysts and news media reports) are available to investors, there are limited alternative sources for unanti…

Article - If you tweet, they will follow: CEO tweets, social capital, and inv…

Edisi

Volume 34, Issue 1 203–221

ISBN/ISSN

1558-7959

Deskripsi Fisik

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Judul Seri

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No. Panggil

657.0285 KEL i

Article - The specific factors of heterogeneity characterizing investors’ b…

Purpose – A separate study of the different behavioral biases does not allow for a full understanding of the complexity and stability of the heterogeneity of beliefs. Therefore, through a more global view of these anomalies, the authors wish to show that they can converge on a single concept, which is the heterogeneity of beliefs. Design/methodology/approach – It is therefore essential t…

Article - Does Readability of Textual Disclosures in Modern Slavery Reports P…

This study examines the association between textual disclosure readability in modern slavery reports and firm value. Using 212 Australian modern slavery statements for the financial year 2019–2020, a positive association is found between more readable textual disclosures in modern slavery reports and firm value. The study also finds that an optimistic tone in textual disclosures and better…

Article - Money talks – Three essays on the influence and relevance of Inve…

Edisi

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ISBN/ISSN

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Deskripsi Fisik

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Judul Seri

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No. Panggil

332.601 STA m

Article - Readability and Neutrality in Mutual Fund Shareholder Reports

I use large language models (LLMs) fine-tuned on financial texts to assess the readabil- ity and neutrality of mutual fund shareholder reports. A neutral tone typically predicts increased fund inflows, but this effect lessens with higher readability. When reports are highly readable, neutrality leads to outflows for outperforming funds and doesn’t boost inflows for underperforming one…

Article - The Effects of Company Image and Communication Platform Alignment o…

Motivated by firms’ increasing use of new media technology for investor communications, we investigate how alignment between company image and communication platform affects investor judgment and decision making. In our first experiment, we demonstrate that investors expect alignment between firm image and the perception of the new media communication platform managers choose for investor…

Article - Individual Investors’ Attention to Accounting Information: Eviden…

Online financial communities provide a unique opportunity to directly examine individual investors’ attention to accounting information on a large scale and in great detail. I analyze accounting-related content in large samples of Yahoo! message board posts and StockTwits and find investors pay attention to a range of accounting information, fixating particularly on earnings, cash, and rev…