Business Commons^™

Textual Analysis And Machine Leaning: Crack Unstructured Data In Finance And Accounting, Li Guo, Feng Shi, Jun Tu

Research Collection Lee Kong Chian School Of Business

In finance and accounting, relative to quantitative methods traditionally used, textual analysis becomes popular recently despite of its substantially less precise manner. In an overview of the literature, we describe various methods used in textual analysis, especially machine learning. By comparing their classification performance, we find that neural network outperforms many other machine learning techniques in classifying news category. Moreover, we highlight that there are many challenges left for future development of textual analysis, such as identifying multiple objects within one single document.

Sustainable Architecture Design: Environmental And Economic Benefits, Michael Babcock

Senior Honors Theses

This thesis examines the movement of environmentalism, and its impact on architecture and construction. During an interview with a professional architect, a basis for research of sustainable design was devised, when he explained that “good” architecture attempts to holistically integrate the external and built environment. Presently, the main measurement for sustainability is energy efficiency. Therefore, architects constantly implement new technology in an attempt to unify both the external and built environment in an energy efficient manner. Furthermore, this thesis provides an environmental and financial cost analysis of implementing sustainable design and build. Research shows that the life cycle and up-front …

Institutional Investors, Insiders And The Firm, Vinh Huy L. Nguyen

FIU Electronic Theses and Dissertations

This dissertation is comprised of three chapters that focus on three topics related to institutional investors’ and registered insiders’ trading activities around corporate announcements. The purpose of the research is to provide more insights into the trading behavior of institutions and insiders around corporate events when they are influenced by the anticipation and arrival of new information. Data samples are stratified, regression models are estimated, and control variables are added to ensure the results are significant and robust.

The first chapter discusses the information signaling hypothesis around share repurchase announcements. I examine if institutions can trade profitability around the announcement …

Sustainable Architecture Design: Environmental And Economic Benefits, Michael Babcock

Senior Honors Theses

This thesis examines the movement of environmentalism, and its impact on architecture and construction. During an interview with a professional architect, a basis for research of sustainable design was devised, when he explained that “good” architecture attempts to holistically integrate the external and built environment. Presently, the main measurement for sustainability is energy efficiency. Therefore, architects constantly implement new technology in an attempt to unify both the external and built environment in an energy efficient manner. Furthermore, this thesis provides an environmental and financial cost analysis of implementing sustainable design and build. Research shows that the life cycle and up-front …

The Expectation Differences Among Stakeholders In The Financial Valuation Fitness Of Auditors, James Digabriele

Department of Accounting and Finance Faculty Scholarship and Creative Works

Purpose-The purpose of this paper is to investigate if there is an expectation gap among accounting academics, accounting practitioners, and users of financial statements in the financial valuation fitness of auditors. Complex reporting standards and current market expectations have the potential to create differences between what third-party users consider to be the responsibilities of the auditor and what auditors believe to be their responsibilities in auditing fair value estimates. Design/methodology/approach-This study surveys the perceptions of accounting academics, accounting practitioners, and users of financial statements and the degree to which an expectation gap exists in the financial valuation fitness of auditors. …

Using Option Theory To Determine Optimal Ira Investment, Treba Marsh, Todd A. Brown, Mary Fischer

Faculty Publications

Given the current uncertain economic trends, the decision to contribute to a personal retirement account can be a financial challenge taking a great deal of courage. Using the option theory, this paper presents arguments to justify the optimal contribution to maximize an IRA investment return.

Rodeo In The Classroom: Activity Based Costing Simulation, Nikki Shoemaker, Marie Kelly

Faculty Publications

This paper describes a classroom Activity Based Costing simulation called Rodeo in the Classroom. This simulation has been used in several introductory managerial accounting and cost accounting courses in order to help students understand the difference in the application of overhead between Job Order Costing and Activity Based Costing methods. Each student is assigned their own rodeo simulation and must calculate its cost using specific cost drivers. To verify their calculations, students with the same rodeos are grouped together to compare costs. Final rodeo costs are presented to the class where differences in cost allocations and reasons for these differences …

Islamic Finance Finally Has A Place In The Australian Economy, George Mickhail

Faculty of Business - Papers (Archive)

In its executive summary, the board makes it very clear at the outset that the review was conducted on the basis of “its understanding of common Islamic fi nance structures, and that nothing in the report should be taken to suggest that a particular product or case study described is compliant with Shariah law”.

A Strategic Marketing And Financial Analysis Of Toys R Us, Ethan S. Thomison

Lewis Honors College Capstone Collection

The following is a strategic marketing and financial analysis concerning the highly dynamic operations of Toys R Us.