Interactivity and Illusions of Ability: How Using Generative AI Affects Investor Judgments
Journal of Accounting Research, Volume 64, Issue 2, Page 681-719, May 2026.ABSTRACT I use the setting of generative AI (GenAI) to examine how processing tool interactivity affects investors’ self‐assessments of ability and willingness to invest. Although GenAI can help investors process financial information, I theorize that the interactive nature of GenAI blurs the boundaries between investors’ own abilities and those of ...
Joe Croom
wiley +1 more source
PENGARUH DIVIDEND PER SHARE, EARNING PER SHARE, PROFITABILITAS, RETURN ON ASSET, CASH FLOW, SALES GROWTH, LIKUIDITAS, SIZE TERHADAP DIVIDEND PAYOUT RATIO PADA PERUSAHAAN MANUFAKTUR DI BEI PERIODE 2010-2012 [PDF]
, 2013 This study aims to empirically examine the effect of variable previous year Dividend Per Share (DPS), Earning Per Share (EPS), Profitability, Return on Assets (ROA), Cash Flow, Sales Growth, Liquidity, and the Size of the ...
PERMATA, SHELLA SEPTY
core
Skew Premiums Around Earnings Announcements
Financial Review, Volume 61, Issue 2, Page 533-554, May 2026.ABSTRACT We examine skew premiums in equity options around earnings announcements. We use the realized returns to delta‐neutral risk reversal option spreads as a proxy for the skew premiums. We find skew premiums are economically significant around earnings announcements and are not explained by changes in variance risk premiums.
Thaddeus Neururer, George Papadakis
wiley +1 more source
Share Repurchases and Investment Policies
Financial Review, Volume 61, Issue 2, Page 555-575, May 2026.ABSTRACT Our study examines the claim that share repurchases lead to reductions in real investments. Repurchase opponents argue that managers forego valuable investments to conduct opportunistic repurchases, while proponents argue that repurchases return excess cash to shareholders.
Paul Brockman +2 more
wiley +1 more source
City Digitalization and Corporate Financial Fraud: An Information Asymmetry Perspective
Journal of Management Studies, Volume 63, Issue 3, Page 1444-1478, May 2026.Abstract One pivotal driver of corporate financial fraud is the information asymmetry between cooperative executives and external stakeholders. We propose that city‐level digitalization can mitigate such information asymmetry and deter financial fraud of local firms.
Lu Shen, Kevin Zheng Zhou, Daokang Luo
wiley +1 more source
PENGARUH KINERJA KEUANGAN PERUSAHAAN TERHADAP PERUBAHAN HARGA SAHAM PADA PERUSAHAAN ASURANSI YANG GO PUBLIC DI BURSA EFEK JAKARTA [PDF]
, 2006 Tujuan pasar modal di indonesia adalah disamping untuk mengarahkan dana dari masyarakat agar produktif, juga ikut mewujudkan pemerataan pendapatan melalui pemilikan saham-saham perusahaan.
Widiarto, Rian
core
PENGARUH RETURN ON ASSET, RETURN ON EQUITY, DAN EARNING PER SHARE TERHADAP HARGA SAHAM PERUSAHAAN TRANSPORTASI DI BURSA EFEK INDONESIA [PDF]
, 2019 Peneltian ini bertujuan untuk menguji pengaruh Return On Asset (ROA), Return On Equity (ROE), dan Earning Per Share (EPS) terhadap harga saham.
PANGARIBUAN, ALIF AULIA
core
COVID-19 and financial performance: Pre and post effect of COVID-19 on organization performance; A study based on South Asian economy. [PDF]
Front Public Health, 2022 Qadri SU +6 more
europepmc +1 more source
PENGARUH FAKTOR FUNDAMENTAL DAN MAKRO EKONOMI TERHADAP HARGA SAHAM PADA PERUSAHAAN ROKOK DI BEI [PDF]
, 2018 Penelitian ini bertujuan untuk menguji pengaruh Return on invesment (ROI), Earning Per Share (EPS), Price Earning Ratio (PER), Inflasi (INF) dan Nilai Tukar (NT) terhadap harga saham pada perusahaan rokok yeng terdaftar di Bursa Efek Indonesia (BEI ...
PITASARI, DIAN NORMA
core
The moderation role of board independence change in the relationship between board characteristics, related party transactions, and financial performance. [PDF]
PLoS One, 2022 Almaqtari FA +3 more
europepmc +1 more source