Article - Capital markets research in accounting Vol. 31, Issues 1–3 Halama…

I review empirical research on the relation between capital markets and financial statements.The principal sources of demand for capital markets research in accounting are fundamental analysis and valuation, tests of market efficiency, and the role of accounting numbers in contracts and the political process.The capital markets research topics of current interest to researchers include test…

Article - Retail Investors’ Perceptions of the Decision-Usefulness of Econo…

Academic literature and the business press have placed increased atten- tion on the corporate disclosure of nonfinancial information. This study uses a survey of 750 retail investors to examine perceptions about indicators of economic performance, corporate governance policies and performance, and corporate social responsibility. Survey results indicate that retail investors currently are…

Article - onprofit Performance Measurement and Reporting: Looking Forward Vol…

Edisi

Vol. 11, No. 1 2022 pp. 51–58

ISBN/ISSN

2162-2833

Deskripsi Fisik

-

Judul Seri

-

No. Panggil

657.98 HAR n

Article - Market efficiency and accounting research: a discussion of ‘capit…

Edisi

Vol. 31, Issues 1–3 Halaman: 233–253

ISBN/ISSN

0165-4101

Deskripsi Fisik

-

Judul Seri

-

No. Panggil

657.072 LEE m

Article - MARKET BASED ACCOUNTING RESEARCH: PENGERTIAN DASAR, PERKEMBANGAN, G…

Penelitian akuntansi berbasis pasar modal (MBAR) dianggap mulai berkembang mulai dekade 60-an. Sejalan dengan perkembangan yang terjadi selama 3 dekade ini maka pasang surut (MBAR) telah terjadi pula. Akhir-akhir ini masalah globalisasi atau kesejagadan merambah ke semua asperk termasuk MBAR. Dengan perkembangan tersebut maka perlu diantisipasi arah riset MBAR di masa mendatang. Artikel ini…

Article - Review of Capital Market Research Vol. 11, No. 2 Halaman: 120–135

This paper aims to review the research of positive accounting theory and the impact of accounting earnings on stock prices.This paper will explain the philosophy, strength, and the stage of positive accounting theory. This paper will also discuss how do market prices reflect all information available in full. Finally, this paper will try to explore various information and literature studies…

Article - RELEVANSI NILAI INFORMASI AKUNTANSI UNTUK PASAR SAHAM: PROBLEMA DAN…

This paper reviews the development, theoritical basis, empirical studies and crucial issues of value relevance literature over last two decades. This review is crucial because there is a considerable debate in recently accounting literature that the value relevance of financial statements numbers to investors has declined or lost a significant portion over time. However, numerous empirical …

Article - PERKEMBANGAN RISET AKUNTANSI DAN KEUANGAN BIDANG PASAR MODAL: EVALU…

Market based accounting and finance research has grown rapidly asshown with the increasing number o f research publication and in-creasingly high interest o f the researchers in the area. The growth is significantly affected by application o f some other disciplines as econo- metrics, statistics, behavioral science, computer technology, and changes in financial reporting environment. Endogenous…

Article - Driving Industrial Digital Transformation Vol. 34, No. 9. Halaman:…

The fourth industrial revolution has increased focus on industrial digital transformation (IDT) for its industrial value creation potential. However, practical implementation continues to require improved support from tools and frameworks. This research develops an empirically based con- ceptual framework for IDT. The study utilizes semi-structured interviews with technology experts, bu…

Article - Using Artificial Intelligence to Improve Customer Engagement: User …

This study examines the impact of artificial intelligence (AI) on improving customer loyalty through the use of chatbot technology, with a specific focus on the user experience of Moroccan consumers. The increasing integration of AI into customer service, especially through chatbots, represents a significant shift in how companies interact with their customers. Given Morocco’s growing digi…