Results 211 to 220 of about 27,492 (289)

Decision usefulness of SME financial statements in Sri Lanka

open access: yesAccounting &Finance, Volume 65, Issue 1, Page 1059-1088, March 2025.
Abstract This paper examines the users of Sri Lankan small and medium‐sized entities' (SMEs) financial statements, and their information needs. Semi‐structured interviews found the main recipients of SME financial information are banks, the Inland Revenue Department and other government institutions.
Nisansala Wijekoon   +2 more
wiley   +1 more source

El argot estético

open access: yes
In this paper I aim to show how language shapes aesthetic experience and, especially, how the slang involved in aesthetic experiences is inseparable from them, as it operates as one of its component factors. Through an analysis of examples of popular aesthetic argot, mostly used by young people, I show some of the ways in which argot shapes aesthetic ...
openaire   +1 more source

From Human Hands to Machine Minds: Financing AI‐Driven Entrepreneurship in Reward‐Based Crowdfunding

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study examines the effect of artificial intelligence (AI) adoption on financing performance in reward‐based crowdfunding. Using Kickstarter data from US projects, we find that AI projects have lower pledged amounts, receive fewer donations and attract fewer backers.
Zirui Song, Yihui Lan, Yuan George Shan
wiley   +1 more source

Organizational Culture and Financial Performance: A Machine Learning Approach*

open access: yesAsia-Pacific Journal of Financial Studies, EarlyView.
Abstract This study explores the relationship between organizational culture and firm performance by applying a machine learning‐based text analysis to a large corpus of employee reviews. Inspired by an intuitive framework of Myers‐Briggs Type Indicator personality dimensions, we propose a novel representation of organizational culture using Korean ...
Hanjun Lee, Junho Park
wiley   +1 more source

Home - About - Disclaimer - Privacy