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Intelligent Systems in Accounting Finance & Management最新文献

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The power of crowds: can minority shareholder activism promote management earnings forecast accuracy 群体的力量:小股东行动主义能否提高管理层盈利预测的准确性
IF 2.9 Q1 BUSINESS, FINANCE Pub Date : 2021-10-02 DOI: 10.1111/acfi.12864
Yinju Nie, Ming Jia
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引用次数: 21
Is information really efficient for the market? Evidence of confirmatory bias in China 信息对市场真的有效吗?证实性偏倚在中国的证据
IF 2.9 Q1 BUSINESS, FINANCE Pub Date : 2021-09-30 DOI: 10.1111/acfi.12861
Qingchong Chen, Xiong Xiong, Ya Gao
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引用次数: 2
Digital financial inclusion development, investment diversification, and household extreme portfolio risk 数字普惠金融发展、投资多元化与家庭极端投资组合风险
IF 2.9 Q1 BUSINESS, FINANCE Pub Date : 2021-09-29 DOI: 10.1111/acfi.12863
Xiaomeng Lu, Jiaojiao Guo, Haobin Zhou
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引用次数: 11
CEO inside debt and the acquisition of private targets 首席执行官内部债务和收购私人目标
IF 2.9 Q1 BUSINESS, FINANCE Pub Date : 2021-09-28 DOI: 10.1111/acfi.12857
G. S. Bhabra, Harjeet S. Bhabra, A. Hossain
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引用次数: 7
Positive tone and initial coin offering 积极的基调和首次代币发行
IF 2.9 Q1 BUSINESS, FINANCE Pub Date : 2021-09-27 DOI: 10.1111/acfi.12860
Shuyu Zhang, W. Aerts, Dunli Zhang, Zishan Chen
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引用次数: 8
A study of interdisciplinary accounting research: analysing the diversity of cited references 跨学科会计研究研究:引用文献多样性分析
IF 2.9 Q1 BUSINESS, FINANCE Pub Date : 2021-09-26 DOI: 10.1111/acfi.12856
Lina Xu, Steven Dellaportas, Jin Wang
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引用次数: 2
Disclosure regulation and incentive uncertainty 披露监管与激励不确定性
IF 2.9 Q1 BUSINESS, FINANCE Pub Date : 2021-09-23 DOI: 10.1111/acfi.12862
Phillip C. Stocken
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引用次数: 1
From self‐entertainment to being appreciated: how does social media transfer talent to business? 从自我娱乐到被欣赏:社交媒体如何将人才转化为商业?
IF 2.9 Q1 BUSINESS, FINANCE Pub Date : 2021-09-22 DOI: 10.1111/acfi.12859
Feng Chen, Jianyi Ding, Mochou Li, Bingqing Wang
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引用次数: 3
On the resilience of Australian public universities: why our institutions may fail unless vice‐chancellors rethink broken commercial business models 关于澳大利亚公立大学的弹性:为什么我们的机构可能会失败,除非副校长重新思考破碎的商业商业模式
IF 2.9 Q1 BUSINESS, FINANCE Pub Date : 2021-09-22 DOI: 10.1111/acfi.12858
J. Guthrie, M. Linnenluecke, Ann Martin‐Sardesai, Yun Shen, Tom G. Smith
COVID-19-related public health measures have severely impacted the Australian higher education system (AHES). This paper examines the resilience of the AHES, particularly its past reliance on onshore international students to generate revenue that cross-subsidises operational and research expenses. By our measure, ten universities are at risk of financial default. With a different approach on the part of the Government and university leadership, surplus monies could have contributed to building a more resilient AHES. Our findings correct widely held misconceptions about the state of the AHES and aim to provide valuable learnings to individual universities and the sector more broadly. © 2021 Accounting and Finance Association of Australia and New Zealand
与covid -19相关的公共卫生措施严重影响了澳大利亚的高等教育体系。本文考察了AHES的弹性,特别是它过去依赖在岸国际学生来产生收入,以交叉补贴运营和研究费用。根据我们的衡量,有10所大学面临财务违约的风险。如果政府和大学领导层采取不同的方法,盈余资金本可以帮助建立一个更具弹性的ahs。我们的研究结果纠正了人们对ahs状况的普遍误解,并旨在为个别大学和更广泛的行业提供有价值的学习。©2021澳大利亚和新西兰会计和金融协会
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引用次数: 10
Banking structure change and corporate innovation: evidence from Chinese city‐branch data 银行业结构变化与企业创新:来自中国城市分行数据的证据
IF 2.9 Q1 BUSINESS, FINANCE Pub Date : 2021-09-19 DOI: 10.1111/acfi.12852
F. Xin, J. Zhang, Yue Guo, Shangkun Liang
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引用次数: 2
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Intelligent Systems in Accounting Finance & Management
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