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Financial Report Readability and Stock Price Synchronicity: The Moderator Role of CEO Media Exposure [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2023
A significant part of capital market research is stock price synchronicity and its influencing factors. When considering these factors, financial report readability and CEO media exposure emerge as critical elements in fostering a conducive environment ...
Ghodratolla Barzegar, Mohsen Faghih
doaj   +1 more source

Investigating The adjusting Role Of Accounting Comparability In Pricing - accounting Information Environment Issues [PDF]

open access: yesفصلنامه بورس اوراق بهادار, 2022
The main purpose of this study is to investigate the role of accounting comparability as an intra-organizational factor on pricing considerations of information environment issues such as information uncertainty and information asymmetry.
Maryam Kaviyani   +2 more
doaj   +1 more source

Development of the Beneish Model by Combining Artificial Neural Network and Particle Swarm Optimization Algorithm for Earnings Management Prediction [PDF]

open access: yesبررسی‌های حسابداری و حسابرسی, 2020
Objective: According to Beneish (1999), “earnings manipulation happens as an instance where management violates Generally Accepted Accounting Principles (GAAP)inordertobeneficiallyrepresentthefirm’s financial performance.” In this research, the ...
Hosein Asgari Alouj   +3 more
doaj   +1 more source

Issues of Resilience to Cyber-Enabled Psychological and Information Operations

open access: yesVojenské rozhledy, 2022
This article discusses the transformation of the information environment, which allows an adversary to exploit cyber-enabled psychological and information operations.
Petra Mlejnková
doaj   +1 more source

Impact of COVID-19 on the Russian Labor Market: Comparative Analysis of the Physical and Informational Spread of the Coronavirus

open access: yesEconomies, 2022
The aim of the article is to investigate the impact of the new coronavirus infection on the Russian labor market and to suppose the actions to be taken to minimize negative economic consequences.
Dmitriy Rodionov   +3 more
doaj   +1 more source

Strategic Communications: From a Reactive Fight Against Disinformation Towards Comprehensive Use in Support of National Security and Defence

open access: yesVojenské rozhledy, 2022
The concept of strategic communications rose to prominence especially with the events linked to the Crimea annexation and Russian intervention in Eastern Ukraine.
Vendula Divišová
doaj   +1 more source

The Information Environment, Informed Trading, and Volatility [PDF]

open access: yesJournal of Behavioral Finance, 2017
The relation between informed trading and volatility is analyzed using the change in the proportion of informed transactions calculated through the probability of informed trading variable. The analysis relates to the Spanish market during 1997–2010, given that the Spanish market covers a very diverse range of listed companies.
Blasco de las Heras, Natividad   +1 more
openaire   +3 more sources

Activity Monitoring in the Digital Learning Environment of a Modern University: Technological Tasks of Psychological Support

open access: yesВестник Кемеровского государственного университета, 2021
The paper reviews the existing approaches to using digital footprints in the digital learning environment. Monitoring digital footprints of university students can help to design smart learning environment and predict models of interaction between this ...
E. V. Bredun   +3 more
doaj   +1 more source

Analysts’ foreign ancestral origins and firms’ information environment

open access: yesChina Accounting and Finance Review, 2022
Purpose The purpose of this study is to examine whether and how analysts’ foreign ancestral origins would have an effect on analysts’ earning forecasts in particular and ultimately on firms’ information environment in general.
Kun Tracy Wang, Guqiang Luo, Li Yu
doaj   +1 more source

Management Forecast, Idiosyncratic Risk, and Information Environment: Evidence of Listed Companies in ‎Tehran Stock Exchange (TSE)‎ [PDF]

open access: yesJournal of Asset Management and Financing, 2022
Capital market plays an important role in attracting and circulating market liquidity and directing it to efficient economic sectors. Management forecast is one of the most important sources of information in the stock market, while its misrepresentation
Mohammad Osoolian   +2 more
doaj   +1 more source

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