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 - 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

-

Judul Seri

-

No. Panggil

657.0285 KEL i

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…

Article - The impact of financial accounting disclosures on investors’ reac…

This paper examines the influence of financial accounting disclosures (FAD) on the investors’ reactions towards bad news (IRBN), and analytically assesses the moderation effect of the individual investor’s sentiments particularly” Subjective norms” on that relationship in project-based organizations (PBOs) listed in the UAE financial markets from a financial, and psychological persp…

Article - The effect of a warning on investors’ reactions to disclosure rea…

Managers may strategically use discretion over disclosure language to reduce the effect of bad news and/or amplify the effect of good news. We experimentally test how a warning highlighting management’s discretion over disclosure language affects investors’ reactions to more and less readable disclosures. We find that the warning works as intended for good news disclosures, causing them…

Article - Linguistic Formality and Audience Engagement – Investors’ React…

As firms increasingly use social media to provide disclosures to investors, it is important to understand whether the characteristics that are associated with these disclosures lead to different reactions from investors than disclosures provided via more traditional channels. In this paper, we use an experiment to examine whether linguistic formality in positive news disclosures, and engage…

e-Book Sistem Informasi Akuntansi

Edisi

Cet. 1

ISBN/ISSN

978-623-151-091-4

Deskripsi Fisik

-

Judul Seri

-

No. Panggil

657.0285 DED s

e-Book Akuntansi Perkebunan Berdasarkan SAK Entitas Privat

Edisi

Cet. 1

ISBN/ISSN

978-623-487-922-3

Deskripsi Fisik

-

Judul Seri

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No. Panggil

657.863 AZO a