Results 31 to 40 of about 249 (164)
Journal of Business Finance &Accounting, EarlyView.ABSTRACT Generally accepted accounting principles (GAAP) requires dichotomous classification of financial claims as liabilities or equity. Classifying claims is challenging when instruments have attributes of both liabilities and equity (i.e., hybrid instruments).
Thomas J. Linsmeier +2 more
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
XBRL Open Information Model for Risk Based Tax Audit using Machine Learning
International Journal of Informatics, Information System and Computer Engineering, 2022 Tax audit is an effective instrument for preserving tax compliance, and risk-based tax audit selection can optimize it. Risk-based tax audit selection selectively auditing on high financial risk wealthy taxpayers. In contrast, manually selecting amid
Bagas Dwi Suryo Wibowo
doaj +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 +5 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
Dampak Implementasi XBRL terhadap Risiko Informasi
Kompartemen: Jurnal Ilmiah Akuntansi, 2020 This study aims to determine the impact of the implementation of XBRL on information risk for corporate financial reporting. The population in this study were all manufacturing companies listed on the IDX from 2012 to 2017. The samples in this study were
Yuna Adhi Pamungkas, Ari Budi Kristanto
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 +3 more
wiley +1 more source
Does the linguistic complexity of annual reports affect the corporate leasing decision?
Journal of Financial Research, Volume 48, Issue 4, Page 1700-1737, Winter 2025.Abstract Using a sample of 94,697 US firm‐year observations from 1994 to 2017, we document that annual report complexity is positively and significantly associated with a firm's operating lease ratio. In addition, we find that financially constrained and weakly governed firms with complex financial reports lease more. Finally, by employing a difference‐
Danlin Chi +3 more
wiley +1 more source
Using XBRL Technology to Extract Competitive Information from Financial Statements [PDF]
Journal of Intelligence Studies in Business, 2011 The eXtensible Business Reporting Language, or XBRL, is a reporting format for the automatic and electronic exchange of business and financial data. In XBRL every single reported fact is marked with a unique tag, enabling a full computer-based readout of
Dominik Ditter +2 more
doaj
Business Strategy and the Environment, Volume 34, Issue 6, Page 7897-7924, September 2025.ABSTRACT This study aims to investigate the nexus of artificial intelligence (AI) and circular economy (CE) activities in integrated reporting (IR) practices. The study used data on the top 100 most sustainable corporations provided by Corporate Knights, which analyses roughly 7000 public firms with annual revenue of at least US$ $1 billion and the Dow
Sarfraz Nazir +3 more
wiley +1 more source