Article - Measuring Accounting Reporting Complexity with customized extensio…

We propose a new measure of accounting reporting complexity (ARC) based on customized extensions XBRL elements in relation to the number of reporting tags (NRT), expressed as the relative Extension Rate (ER) as a behavioral economics solution to improve markets. Behavioral insights have recently gained attention in different scientific and applied fields. Thereby behavioral economists set o…

Article - Firm communication and investor response: A framework and discussi…

Edisi

Vol. 68-69 Halaman: 80–87

ISBN/ISSN

0361-3682

Deskripsi Fisik

-

Judul Seri

-

No. Panggil

657.072 ELI f

Article - Determining the Factors Affecting Individual Investors’ Behaviour…

Edisi

Vol. 7, No. 3 Halaman: 284–299

ISBN/ISSN

2345-6744

Deskripsi Fisik

-

Judul Seri

-

No. Panggil

332.6 USL d

Article - How Return and Risk Experiences Shape Investor Beliefs and Prefere…

Edisi

Vol. 21, No. 2 Halaman: 603–637

ISBN/ISSN

1573-692X

Deskripsi Fisik

-

Judul Seri

-

No. Panggil

332.6019 HOF h

Article - Robust identification of investor beliefs Vol. 117, No. 52 Halaman:…

Edisi

Vol. 117, No. 52 Halaman: 33130–33140

ISBN/ISSN

1091-6490

Deskripsi Fisik

-

Judul Seri

-

No. Panggil

332.601 CHE r

Article - Accounting and Social Media: A Structured Literature Review and Res…

Edisi

Vol. 10, No. 1 Halaman: 78–84

ISBN/ISSN

978-1-914587-66-5

Deskripsi Fisik

-

Judul Seri

-

No. Panggil

657.072 MIC a

Article - A multidimensional and hierarchical model of banking services and b…

Edisi

Vol. 38, No. 3 Halaman: 617–635

ISBN/ISSN

0265-2323

Deskripsi Fisik

-

Judul Seri

-

No. Panggil

332.10688 HOS a

Article - A Review on the multidimensional analysis of earnings quality Vol. …

There is a generalized consensus among accounting researchers about the multidimensional nature of earn- ings quality: Earnings quality depends on a series of characteristics that enhance the usefulness of the earnings figure for decision making. In this paper, we undertake a literature revision on empirical research on earnings quality that reveals that, although earnings quality is pro…

Article - A Data Quality Multidimensional Model for Social Media Analysis Vol…

Social media platforms have become a new source of useful information for companies. Ensuring the business value of social media first requires an analysis of the quality of the relevant data and then the development of practical business intelligence solutions. This paper aims at building high-quality datasets for social business intelli- gence (SoBI). The proposed method offers an int…

Article - The dark side of shareholder orientation: A reflection of Rappaport…

The concept of shareholder value has been the subject of heated debate for 40 years. Surprisingly, the literature seems to overlook the fact that shareholder orientation by management is something completely different from the implementation of this idea in the well-known shareholder value concept, which aims to measure the contribu- tion of management to shareholder welfare. Using a mark…