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Articles 1 - 10 of 10
Full-Text Articles in Business
Examining Sustainable Overseas Investment Information-Sharing Model For Automobile Enterprises: A Multi-Modal Weight Network Approach, Yuan Cheng, Xiaofang Chen, Changbo Lin, Sheqing Ma, Jie Feng
Examining Sustainable Overseas Investment Information-Sharing Model For Automobile Enterprises: A Multi-Modal Weight Network Approach, Yuan Cheng, Xiaofang Chen, Changbo Lin, Sheqing Ma, Jie Feng
Research Collection School Of Accountancy
In an era of globalization, automotive companies are increasingly looking to make overseas investments to expand their production capacity and explore foreign markets. However, the outcomes of such investments are often influenced by a myriad of factors, including policy changes, social dynamics, and market conditions. To address the need for a comprehensive overseas investment information-sharing model, this research proposes an innovative approach based on a multi-modal weight network. This model aims to provide users with a global perspective on overseas investment opportunities, encompassing policy insights, and market dynamics. It integrates data from various sources, offering multi-dimensional information on investment regions, …
Understanding Sentiment Through Context, Richard M.Crowley, M.H. Franco Wong
Understanding Sentiment Through Context, Richard M.Crowley, M.H. Franco Wong
Research Collection School Of Accountancy
We examine whether empirical results using text-based sentiment of U.S. annual reports depend on the underlying context, within documents, from which sentiment is measured. We construct a clause-level measure of context, showing that sentiment is driven by many different contexts and that positive and negative sentiment are driven by different contexts. We then construct context-level sentiment measures and examine whether sentiment works as expected at the context-level across four prediction problems. Our results demonstrate that document-level sentiment exhibits significant noise in prediction and suggest that document-level aggregation of sentiment leads to missed empirical nuances. The contexts driving sentiment results vary …
The Effectiveness Of Using Python Programming Approach In Teaching Ffnancial Analytics, Clarence Goh, Yuanto Kusnadi, Gary Pan
The Effectiveness Of Using Python Programming Approach In Teaching Ffnancial Analytics, Clarence Goh, Yuanto Kusnadi, Gary Pan
Research Collection School Of Accountancy
This study presents a learning method and challenges regarding implementing a Python programming approach in teaching financial analytics to graduate accounting students. The advent of Big Data, as well as related applications and technologies, has significantly changed the process and practice of accounting. This has led to essential changes in the construction and teaching content of accounting education. While there have been several studies examining how data analytics is embedded in the accounting curriculum, the majority of the teaching cases in accounting focus on analysis and communication with Excel as the principal tool, with very few covering the necessary steps …
Transforming Businesses With E-Commerce Intelligence, Yuanto Kusnadi, Gary Pan
Transforming Businesses With E-Commerce Intelligence, Yuanto Kusnadi, Gary Pan
Research Collection School Of Accountancy
2020 had been an extraordinary year as the Covid-19 pandemic struck almost all countries in the world and created an extraordinary impact on businesses worldwide. Singapore and many other Southeast Asian countries were not spared and had to implement lockdowns swiftly. To cope with physical store closures and the increased volume of online transactions, most businesses tried to revamp their business models and set up online stores to capitalise on the rise of the e-commerce wave. With the growing trend of online transactions, it has become imperative for companies operating in the Fast Moving Consumer Goods (FMCG) industry to track …
Robust And Ethical Data Governance Critical To Growth In Digital Age, Themin Suwardy, Melvin Yong
Robust And Ethical Data Governance Critical To Growth In Digital Age, Themin Suwardy, Melvin Yong
Research Collection School Of Accountancy
With increasing digitalisation, and companies collecting an ever-increasing amount of their customer and business data, organisations have to become more accountable to stakeholders such as regulators, customers and investors on the issue of data. Observers say expectations are also increasing, with incidents of data breaches capturing much media attention. Just as corporate governance encompasses more than just compliance, experts say data governance is more than just data protection and security but also about creating value.
Text Analytics, Nlp, And Accounting Research, Richard M. Crowley
Text Analytics, Nlp, And Accounting Research, Richard M. Crowley
Research Collection School Of Accountancy
The presentation covered: What is text analytics and NLP?; How text analytics has evolved in the accounting literature since the 1980s; What current (as of 2020) methods are used in the literature; What methods are on the horizon.
Why Accountants Should Embrace Machine Learning?, Benjamin Huan Zhou Lee, Gary Pan, Poh Sun Seow
Why Accountants Should Embrace Machine Learning?, Benjamin Huan Zhou Lee, Gary Pan, Poh Sun Seow
Research Collection School Of Accountancy
AI and ML are enabling tools that take the tedious gruntwork out of accounting, freeing up professionals to provide valuable insights - as well as professional scepticism - which are sought-after services no machine can replicate.
Using An Online Learning Tutorial To Teach Rea Data Modelling In Accounting Information Systems Courses, Poh Sun Seow, Gary Pan
Using An Online Learning Tutorial To Teach Rea Data Modelling In Accounting Information Systems Courses, Poh Sun Seow, Gary Pan
Research Collection School Of Accountancy
Online learning has been gaining widespread adoption due to its success in enhancing student-learning outcomes and improving student academic performance. This paper describes an online tutorial to teach resource-event-agent (REA) data modeling in an undergraduate accounting information systems course. The REA online tutorial reflects a self-study application designed to help students improve their understanding of the REA data model. As such, the tutorial acts as a supplement to lectures by reinforcing the concepts and incorporating practices to assess student understanding. Instructors can access the REA online tutorial at http://smu.sg/rea. An independent survey by the University's Centre for Teaching Excellence found …
Information Risk And Underwriter Switching In Seos: Evidence From China, Wei Luo, Pingui Rao, Heng Yue
Information Risk And Underwriter Switching In Seos: Evidence From China, Wei Luo, Pingui Rao, Heng Yue
Research Collection School Of Accountancy
In this paper we examine whether information risk affects underwriter switching in a seasoned equity offering (SEO) process. Building on previous research, we hypothesize that SEO firms and underwriters associate with one another by mutual choice, and firms with a low degree of information risk tend to match up with prestigious underwriters. Using a sample of SEO firms in China and employing accruals quality as a proxy of information risk, we find evidence consistent with our hypothesis: the information risk and the initial public offering (IPO) underwriters’ reputation at the time of the SEO jointly determine the probability that the …
Managing Risks In Information Technology Projects, Boon Siong Neo, Kwong Sin Leong
Managing Risks In Information Technology Projects, Boon Siong Neo, Kwong Sin Leong
Research Collection School Of Accountancy
The development and implementation of IT (Information Technology) projects are plagued with problems of cost and time overruns. technical inadequacy, inability to meet user requirements. lack of utilization. and failure to achieve anticipated benefits. These problems occur to some projects and not to others because I) IT projects have different profiles of risk. and 2) IT project risks have been managed more or less effectively. This paper synthesizes the literature into four classes of risks. and applies it to evaluate TradeNet. an EDLbased trading system implemented in Singapore in I989. Through a case study of TradeNet. we derived a typology …