Article - Evolving Tax Compliance in the Digital Era: A Comparative Analysis …

Edisi

Volume 5, Issue 2 311–335

ISBN/ISSN

2710-1436

Deskripsi Fisik

-

Judul Seri

-

No. Panggil

352.440285 ADE e

Article - Social Media Sentiment, Investor Herding and Informational Efficien…

We examine the impact of social media sentiment on the informational efficiency of financial markets. Specifically, we explore the relationship between sentiment extracted from Twitter posts and two commonly used measures of efficiency: return autocorrelation and variance ratio. Our findings reveal that higher sentiment leads to higher return autocorrelation and variance ratio the following…

Article - The Social Signal Volume 158, Issue C 103870

We examine social media attention and sentiment from three major platforms: Twitter, StockTwits, and Seeking Alpha. We find that, even after controlling for firm disclosures and news, attention is highly correlated across platforms, but sentiment is not: its first principal component explains little more variation than purely idiosyn- cratic sentiment. Using market events, we attribute di…

Article - Does Readability of Digital Transformation Information Disclosure A…

This study examines the impact of the readability of corporate digital trans- formation disclosures on asset mispricing. Digital transformation for enter- prises represents a profound process of organizational change, significantly affecting internal value enhancement and external stakeholders. However, the issue of information asymmetry during the digital transformation process at- tr…

Article - The Role of Media in Financial Decision-Making Volume 69, Issue 3 1…

The financial media plays a critical role in financial markets as an information intermediary between information sources and information users. This chapter reviews the literature on the role of the media for financial decision-making, using a broad definition of media based on three key functions: 1) facilitating access to information, 2) filtering information, and 3) creating new informat…

Article - The specific factors of heterogeneity characterizing investors’ b…

Purpose – A separate study of the different behavioral biases does not allow for a full understanding of the complexity and stability of the heterogeneity of beliefs. Therefore, through a more global view of these anomalies, the authors wish to show that they can converge on a single concept, which is the heterogeneity of beliefs. Design/methodology/approach – It is therefore essential t…

Article - Money talks – Three essays on the influence and relevance of Inve…

Edisi

-

ISBN/ISSN

-

Deskripsi Fisik

-

Judul Seri

-

No. Panggil

332.601 STA m

Article - Readability and Neutrality in Mutual Fund Shareholder Reports

I use large language models (LLMs) fine-tuned on financial texts to assess the readabil- ity and neutrality of mutual fund shareholder reports. A neutral tone typically predicts increased fund inflows, but this effect lessens with higher readability. When reports are highly readable, neutrality leads to outflows for outperforming funds and doesn’t boost inflows for underperforming one…

e-Book Masa Depan Manajemen Pendidikan Indonesia Era Society 5.0

Edisi

Cet. 1

ISBN/ISSN

978-623-8372-52-2

Deskripsi Fisik

14,8 cm x 21 cm

Judul Seri

-

No. Panggil

371.200 959 8 MAS m

e-Book Sistem Keuangan Pemerintahan

Edisi

Cet. 1

ISBN/ISSN

978-623-198-418-0

Deskripsi Fisik

15,5 cm x 23 cm

Judul Seri

-

No. Panggil

352.4 AHM s