Results 41 to 50 of about 161 (134)

Narratives Contextualizing Numeric Disclosures: Insights From Earnings Calls

Journal of Business Finance &Accounting, Volume 53, Issue 3, Page 1263-1286, June 2026.
ABSTRACT We investigate how narrative disclosures during earnings conference calls (ECCs) provide context for quantitative numeric disclosures in quarterly earnings releases, enhancing their informativeness. Drawing on a large sample of 34,918 quarterly ECCs from 1621 US‐listed firms from 2007 to 2020, we extract interpretable textual attributes—such ...
Imelda Taraj, Ranik Raaen Wahlstrøm
wiley   +1 more source

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

Introdução ao XBRL – nova linguagem para a divulgação de informações empresariais pela internet

Ciência da Informação, 2007
O trabalho tem como objetivo analisar as principais características de divulgação de informações financeiras pela Internet, por meio da linguagem eletrônica XBRL – eXtensible Business Reporting Language. Foram estudados a sua trajetória, estado da arte,
Edson Luiz Riccio, Marici Gramacho Sakata, Orandi Moreira, Luc Marie Quoniam   +3 more
doaj  

Reinforcement Learning‐Driven Enterprise Financial Management and Spatiotemporal Convolution Optimization Model

Engineering Reports, Volume 8, Issue 4, April 2026.
The proposed model showed stable improvements in key operational indicators, including funding cost, liquidity buffer, and operational efficiency. It also outperformed the baselines in metrics related to tail risk control, maximum drawdown, cash gaps, and compliance triggers, demonstrating superior robustness and internal control performance.
Qianqian Wang, Tong Zhang
wiley   +1 more source

Leveraging Artificial Intelligence for ESG Reporting: A Case Study in the European Fashion Industry

Business Strategy and the Environment, Volume 35, Issue 3, Page 4521-4537, March 2026.
ABSTRACT The fashion industry in Europe has increasingly recognized the importance of Environmental, Social, and Governance (ESG) reporting as a key driver for sustainable development and transparency. As consumer awareness grows and regulatory frameworks evolve, companies are pressured to disclose their sustainability practices, ethical labor ...
Serena Strazzullo, Lucia Acampora, Livio Cricelli, Sara Ianniello, Maria Elena Nenni, Narinder Singh   +5 more
wiley   +1 more source

The Price of Trust: How CEO Behavioral Integrity Shapes the Cost of Equity Capital

International Review of Finance, Volume 26, Issue 1, March 2026.
ABSTRACT This study examines the relationship between CEO behavioral integrity (BI)—defined as the consistency between a leader's words and actions—and a firm's implied cost of equity capital (COEC). Drawing on the managerial style literature, we conceptualize BI as a distinct, communication‐based trait that reflects the credibility of executive ...
Hao Sun, Yuki Gong, Sing Lui So, Willa Li   +3 more
wiley   +1 more source

Does Bidder Complexity Affect Market Reactions to M&A Decisions?

International Review of Finance, Volume 26, Issue 1, March 2026.
ABSTRACT We examine whether and how bidder complexity influences investor reactions to merger and acquisition (M&A) announcements. Using an established measure of complexity, we find a significant positive relationship between acquiring firm complexity and cumulative abnormal returns (CAR).
Rajib Chowdhury, John A. Doukas
wiley   +1 more source

Does XBRL adoption increase financial information transparency in digital disclosure environment? Insights from emerging markets

International Journal of Information Management Data Insights
The eXtensible Business Reporting Language (XBRL) is one of the global-level business reporting standards that accommodates all firms to report financial affairs in a convenient manner.
Manaf Al-Okaily, Hani Alkayed, Aws Al-Okaily   +2 more
doaj   +1 more source

The Role of XBRL on EMAS Reporting: An Analysis of Organisational Values Compatibility

Scientific Annals of Economics and Business, 2018
This paper proposes a measurement method for assessing the extent to which the XBRL digital standard eXtensible Business Reporting Language can assist firms in implementing their reporting when applying EMAS The EU Eco-Management and Audit Scheme.
Muñoz Francisco Flores, Valentinetti Diego, Rodríguez María Mora, Nieto Ángel Mena   +3 more
doaj   +1 more source

Following the blind? Database coding policies and the case of IFRS noncompliance

Contemporary Accounting Research, Volume 42, Issue 4, Page 2614-2645, Winter 2025.
Abstract We present a case illustrating the pitfalls of insufficient disclosure of commercial databases' coding policies. We replicate the finding in the literature that a nontrivial percentage of firms mandated to adopt IFRS ignore this obligation. Specifically, Pownall and Wieczynska (2018, Contemporary Accounting Research, 35(2), 1029–1066) report ...
Sara Alsarghali, Holger Daske, Hala Jada, Makiko Labonte   +3 more
wiley   +1 more source