Results 41 to 50 of about 266 (163)

Common Equity Investors’ Assessments of the Dilution and Solvency Effects of Preferred Stock Instruments

Journal of Business Finance &Accounting, Volume 53, Issue 4, Page 1357-1381, August 2026.
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, Clay Partridge, Catherine Shakespeare   +2 more
wiley   +1 more source

Redacted Disclosures and Bank Loan Contract Terms

Journal of Corporate Accounting &Finance, Volume 37, Issue 3, Page 202-212, July 2026.
ABSTRACT We investigate the impact of redacting disclosures on bank loan contracts. Our findings indicate that firms that redact information have loans with significantly higher spreads, shorter maturities, and more restrictive covenants and face a greater likelihood they will be required to post collateral compared to firms that do not redact ...
Karel Hrazdil, Jiyuan Li, Yuzeng Li
wiley   +1 more source

How Stock Market Participants Use Generative Artificial Intelligence: Evidence from User‐Platform Interaction Data

Journal of Accounting Research, Volume 64, Issue 3, Page 1375-1426, June 2026.
ABSTRACT This paper provides descriptive evidence on how stock market participants use Generative Artificial Intelligence (GenAI) to process investment‐related information. Using a data set of 1.7 million stock‐related queries from one of China's largest GenAI platforms during the first half of 2024, we document that user queries address a wide range ...
FRANK ECKER, XITONG LI, YILAN LI, FAN WU
wiley   +1 more source

Caution Ahead: Numerical Reasoning and Look‐Ahead Bias in AI Models

Journal of Accounting Research, Volume 64, Issue 3, Page 1139-1188, June 2026.
ABSTRACT Recent work within accounting and finance has highlighted that modern AI systems exhibit superhuman performance on a variety of foundational activities within these fields. However, the literature often does not provide economic rationale for why AI models seem to outperform, largely because these models are a black box.
BRADFORD LEVY
wiley   +1 more source

The mediating role of regulations in the effectiveness of XBRL in emerging markets: the case of Jordan

Discover Sustainability
Purpose This study aims to investigate the connections between the effective implementation of eXtensible Business Reporting Language (XBRL) and organizational, economic, technological, and cultural factors, specifically focusing on the mediating role of
Rasha Alghazzawi
doaj   +1 more source

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

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

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

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

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