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Subject
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Accounting 4 Rechnungswesen 3 accounting classification 2 Accounting classification 1 Accounting law 1 Ankündigungseffekt 1 Anlageverhalten 1 Announcement effect 1 Behavioural finance 1 Bilanzrecht 1 Classification 1 IFRS 1 Information theory 1 Klassifikation 1 Mutual information 1 Ontologie 1 Ontology 1 RDF triple 1 Semantic web 1 Semantisches Web 1 Special items 1 Welt 1 World 1 accounting classification system 1 accounting harmonisation 1 accounting systems 1 announcement prominence 1 constituency analysis 1 disaggregation 1 disclosure 1 hybrid financial instruments 1 international accounting 1 international accounting classification 1 investors' reactions 1 semantic matching 1 semantic web 1
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Undetermined 4
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Article 5
Type of publication (narrower categories)
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Article in journal 4 Aufsatz in Zeitschrift 4
Language
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English 4 Undetermined 1
Author
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Chou, Chi-Chun 1 Clor-Proell, Shana 1 Dong, Lei 1 Gray, Sidney J. 1 Haller, Axel 1 Hellman, Niclas 1 Koonce, Lisa 1 Li, Chang-Wei 1 Lui, Gladie 1 Morris, Richard D. 1 Prataviera, G.A. 1 Ribeiro, E.M.S. 1 White, Brian 1 Wong-On-Wing, Bernhard 1 Yen, Ju-Chun 1
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Published in...
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Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 1 Advances in accounting behavioral research 1 Journal of accounting research 1 Physica A: Statistical Mechanics and its Applications 1 The journal of information systems : JIS ; a semiannual journal of the Information Systems Section of the American Accouting Association 1
Source
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ECONIS (ZBW) 4 RePEc 1
Showing 1 - 5 of 5
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An accounting classification system using constituency analysis and semantic web technologies
Li, Chang-Wei; Chou, Chi-Chun; Yen, Ju-Chun - In: The journal of information systems : JIS ; a semiannual … 38 (2024) 1, pp. 149-175
Persistent link: https://www.econbiz.de/10014508012
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How do experienced users evaluate hybrid financial instruments?
Clor-Proell, Shana; Koonce, Lisa; White, Brian - In: Journal of accounting research 54 (2016) 5, pp. 1267-1295
Persistent link: https://www.econbiz.de/10011626722
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Are investors influenced by accounting presentation format and announcement prominence of special items?
Dong, Lei; Wong-On-Wing, Bernhard; Lui, Gladie - In: Advances in accounting behavioral research 19 (2016), pp. 69-95
Persistent link: https://www.econbiz.de/10011580369
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The persistence of international accounting differences as measured on transition to IFRS
Hellman, Niclas; Gray, Sidney J.; Morris, Richard D.; … - In: Accounting and business research : a research quarterly … 45 (2015) 2, pp. 166-195
Persistent link: https://www.econbiz.de/10011378722
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Information theoretic approach for accounting classification
Ribeiro, E.M.S.; Prataviera, G.A. - In: Physica A: Statistical Mechanics and its Applications 416 (2014) C, pp. 651-660
In this paper we consider an information theoretic approach for the accounting classification process. We propose a … matrix formalism and an algorithm for calculations of information theoretic measures associated to accounting classification … accounting classification is observed. In particular, the symmetric uncertainty seems to be a useful parameter for comparing …
Persistent link: https://www.econbiz.de/10010939916
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