Results 231 to 240 of about 27,705 (304)

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

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

The Power of Professional Expertise: Unravelling the Boardroom Diversity Puzzle Through a Machine Learning Approach

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study examines how board expertise diversity influences firm performance using a novel machine learning approach to classify directors' professional backgrounds. Drawing on data from Spanish listed firms, we develop multidimensional expertise profiles that capture multiple skills held by each director.
Fernando Hernández‐Atienza   +4 more
wiley   +1 more source

Culturally Safe and Decentralised Care: Patient Experiences of a Dermatology Clinic Embedded in an Aboriginal and Torres Strait Islander Primary Health Care Service

open access: yesAustralasian Journal of Dermatology, EarlyView.
ABSTRACT Background Skin disease is a major cause of morbidity in Australia and a leading reason for primary care visits. Aboriginal and Torres Strait Islander peoples experience a disproportionate burden of skin conditions but face barriers to accessing culturally safe specialist services.
Nikhil Dwivedi   +6 more
wiley   +1 more source

Developing Predictive and Explainable Models for Cryptocurrency Delistings: A Case Study of Binance Exchange

open access: yesAsia-Pacific Journal of Financial Studies, EarlyView.
Abstract This study develops an explainable machine learning model to predict cryptocurrency delistings using Binance data. It combines quantitative indicators (price, volume) with qualitative data from real‐time news and Reddit. Latent Dirichlet Allocation (LDA) is used to extract topic trends and community reactions, which are transformed into time ...
Sungju Yang, Hunyeong Kwon
wiley   +1 more source

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