Article - Predicting Innovative Work Behaviour in an Interactive Mechanism: R…

The purpose of this paper is to investigate the impacts of employees’ creative self-efficacy (CSE) and creative self-identity (CSI) on their innovative work behaviour (IWB), with the indirect effects of creative process engagement (CPE) and creative climate (CC). Following the deductive reasoning approach, the study was conducted on IT-based firms in Bangladesh. A total of 348 surveys wer…

Article - A Proposed Framework for Behavioral Accounting Research Vol. 23, No…

Behavioral accounting research BAR is richer today, in the topics cov- ered, the methods used, and the range of sub-areas of accounting in which it is per- formed, than ever before. This paper offers a framework within which BAR literature can be viewed as a whole rather than in segments, such as by accounting sub-areas or by research method. The framework classifies BAR by the focus of t…

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 Influence of Employee Engagement on Work Efficiency in the Crea…

This study aims to analyze the effect of employee engagement, measured through the dimensions of Digital Competence, Dedication, and Work Environment , on Work Productivity in the context of the creative industry in the digitalization era. This study used a quantitative approach with a correlational design, involving 100 employees from companies in the creative industry. Data were collected …

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 - Textual Complexity in Nonperiodic Disclosures and Investors’ Use …

Textual complexity within corporate disclosures may reduce investors' comprehension of those disclosures. However, investors can rely on alternative sources of information to process textually complex disclosures. Unlike periodic disclosures, where various alternative sources (e.g., analysts and news media reports) are available to investors, there are limited alternative sources for unanti…

Article - If you tweet, they will follow: CEO tweets, social capital, and inv…

Edisi

Volume 34, Issue 1 203–221

ISBN/ISSN

1558-7959

Deskripsi Fisik

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Judul Seri

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No. Panggil

657.0285 KEL i

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 - Does Readability of Textual Disclosures in Modern Slavery Reports P…

This study examines the association between textual disclosure readability in modern slavery reports and firm value. Using 212 Australian modern slavery statements for the financial year 2019–2020, a positive association is found between more readable textual disclosures in modern slavery reports and firm value. The study also finds that an optimistic tone in textual disclosures and better…