With the financial development, analysts play a more important role in equity markets. The first question is whether analysts can provide more efficient forecasts and enhance market efficiency. Yue and Lin (2008) provide evidence that analysts’ yearly forecasts may be more accurate. As well, analy...
We highlight a few potential ideas for how things may change. In terms of scholarship, the journey of publishing the Wood et al. (2023) manuscript is illustrative. That paper began about two weeks after the release of ChatGPT 3.5 to the public (i.e., mid December 2022). Final notice ...
e.g. Aumueller, D. (2005), "Semantic authoring and retrieval within a wiki", paper presented at the European Semantic Web Conference (ESWC), 29 May-1 June, Heraklion, Crete, available at: http://dbs.uni-leipzig.de/file/aumueller05wiksar.pdf (accessed 20 February 2007). For working p...
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被引量: 0发表: 2023年 Dialogical turn of accounting and accountability integrated reporting in non-profit and public-sector organisations Purpose This paper analyses the extent to which public sector (PS) and non-profit (NP) organisations' reports and reporting processes adopt an IR framework as ...
ezW2 software supports forms W2, W3, 1099-misc and 1096. It can print the SSA-approved laser substitute forms of W-2 Copy A and W-3 on white paper. So with ezW2, users will not need to order the expensive red-forms for W-2 return. ...
The “13th Five-Year Plan” of civil aviation energy conservation and emission reduction impacts China’s domestic aviation exchanges. However, few researchers pay attrition to the impact of the 13th Five-Year Plan on aviation emissions. This paper inten
Finally, the paper closes with a technical appendix demonstrating that a sector's contribution to air pollution emissions may be a poor indicator of its contribution to social damage. 展开 关键词: Natural Resources Consumption Economics Financial Activities Gross National Product UN World Bank ...
Finally, this paper contributes to literature that has examined the return predictability of characteristics, such as size, book-to-price, earnings-to-price, profitability, investment, momentum, leverage, accruals, liquidity, and equity duration, among others.Footnote5This literature largely makes indire...
In the remainder of this paper, Section 2 summarizes cryptocurrencies and related financial reporting guidance under IFRS and GAAP frameworks. Section 3 presents the sample firms’ financial statements and analyzes current financial reporting practices for each category of cryptocurrency exposure. In Section...