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Articles 1 - 20 of 20
Full-Text Articles in Physical Sciences and Mathematics
Do Firms Respond To Peer Disclosures? Evidence From Disclosures Of Clinical Trial Results, Vedran Capkun, Yun Lou, Clemens A. Otto, Yin Wang
Do Firms Respond To Peer Disclosures? Evidence From Disclosures Of Clinical Trial Results, Vedran Capkun, Yun Lou, Clemens A. Otto, Yin Wang
Research Collection School Of Accountancy
Using data on the registration of clinical trials and the disclosure of trial results, we examine how firms respond to peer disclosures. We find that firms are less likely to disclose their own trial results if the results of a larger number of closely related trials are disclosed by their peers. This relation is stronger if the firms face higher competition (as measured by the number of competing trials). It is weaker if the firms are further along in their research than the peers (as measured by the trials’ phase) and if the peers’ disclosures convey more negative news (as …
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 …
Do Firms Respond To Peer Disclosures? Evidence From Clinical Trial Disclosures, Vedran Capkun, Yun Lou, Clemens A. Otto, Yin Wang
Do Firms Respond To Peer Disclosures? Evidence From Clinical Trial Disclosures, Vedran Capkun, Yun Lou, Clemens A. Otto, Yin Wang
Research Collection School Of Accountancy
We examine whether a firm’s decision to disclose non-financial proprietary information depends on peer disclosures of similar information. Using a sample of 5,035 unique clinical trials by U.S. pharmaceutical firms over the 2007-2014 period, we find that the firm is less likely to disclose its own clinical trial results if peers have published clinical trial results pertaining to the same medical condition. Conditional on disclosing clinical trial results, the firm is also less likely to disclose the trial results on time when peers have disclosed their clinical trial results. Our cross-sectional tests suggest that proprietary costs of disclosure play an …
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.
Enhancing Smes’ Data Analytics Capability Through University Tie-Ups, Gary Pan, Poh Sun Seow, Benjamin Huan Zhou Lee
Enhancing Smes’ Data Analytics Capability Through University Tie-Ups, Gary Pan, Poh Sun Seow, Benjamin Huan Zhou Lee
Research Collection School Of Accountancy
Harnessing the power of data analytics, SMEs can now generate visualisations of the company's historical data to date, and predictions for the future - something which is nearly impossible before the era of big data.
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.
How Singapore Investors Can Profit From Unstructured Data, Clarence Goh
How Singapore Investors Can Profit From Unstructured Data, Clarence Goh
Research Collection School Of Accountancy
Data that is collected in the business environment can be structured or unstructured. In general, structured data refers to information which is highly organised and which can easily be stored in rows and columns within database systems. On the other hand, unstructured data does not have a strict data structure, and is also not organised in a pre-defined manner.
Using An Online Tutorial To Teach Rea Data Modeling In Accounting Information Systems Courses, Poh Sun Seow, Pan, Gary
Using An Online Tutorial To Teach Rea Data Modeling In Accounting Information Systems Courses, Poh Sun Seow, Pan, Gary
Research Collection School Of Accountancy
Online learning has been gaining widespread adoption due to its successin enhancing student-learning outcomes and improving student t academicperformance. 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 helpstudents improve their understanding of the REA data model. As such, thetutorial acts as a supplement to lectures by reinforcing the concepts andincorporating practices to assess student understanding. Instructors can accessthe REA online tutorial at http://smu.asg/rea. An independent survey by the University’sCentre for Teaching Excellence found a significant increase in students’perceived knowledge of REA …
Are You Ready? Data Analytics Is Reshaping The Work Of Accountants, Clarence Goh
Are You Ready? Data Analytics Is Reshaping The Work Of Accountants, Clarence Goh
Research Collection School Of Accountancy
According to the 2016 State of Analytics and Data Science reportpublished by data analytics firm Mu Sigma, 65% of senior business leaderssurveyed in the United States believe that data analytics has influenced theirbusiness in a positive way.
Are You Ready? Data Analytics Is Reshaping The Work Of Accountants, Clarence Goh
Are You Ready? Data Analytics Is Reshaping The Work Of Accountants, Clarence Goh
Research Collection School Of Accountancy
According to the 2016 State of Analytics and Data Science reportpublished by data analytics firm Mu Sigma, 65% of senior business leaderssurveyed in the United States believe that data analytics has influenced theirbusiness in a positive way.
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 …
Data And Analytics In Corporate Real Estate: Do You Have The Right Talent?, Clarence Goh
Data And Analytics In Corporate Real Estate: Do You Have The Right Talent?, Clarence Goh
Research Collection School Of Accountancy
Is the lack of suitable data and analytics talent in your corporate real estate (CRE) team preventing you from contributing to the wider business strategy?
Crisis Response Information Networks, Shan L. Pan, Gary Pan, Dorothy Leidner
Crisis Response Information Networks, Shan L. Pan, Gary Pan, Dorothy Leidner
Research Collection School Of Accountancy
In the past two decades, organizational scholars have focused significant attention on how organizations manage crises. While most of these studies concentrate on crisis prevention, there is a growing emphasis on crisis response. Because information that is critical to crisis response may become outdated as crisis conditions change, crisis response research recognizes that the management of information flows and networks is critical to crisis response. Yet despite its importance, little is known about the various types of crisis information networks and the role of IT in enabling these information networks. Employing concepts from information flow and social network theories, this …
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 …
Stochastic Dominance And Information Value, Young Koan Kwon, John C. Fellingham, D. Paul Newman
Stochastic Dominance And Information Value, Young Koan Kwon, John C. Fellingham, D. Paul Newman
Research Collection School Of Accountancy
Incentives for producing and disseminating information have been analysed in many different contexts. Kihlstrom [6], for example, develops a Bayesian framework to analyze the properties of demand functions for information about product quality. From an entirely different perspective, Spence [8, 91 demonstrates the private value of “signalling” information. Similarly, Wilson [lo] considers the value to the firm of producing technological information and the effect of such production on equilibrium theory.
Bounded Energy-Finite Solutions Of Delta U=Pu On A Riemannian Manifold, Young Koan Kwon, J. Schiff, L. Sario
Bounded Energy-Finite Solutions Of Delta U=Pu On A Riemannian Manifold, Young Koan Kwon, J. Schiff, L. Sario
Research Collection School Of Accountancy
The classification of Riemann surfaces with respect to the equation Δu = Pu (P^O, PΞ£ 0) was initiated by Ozawa [13] and further developed by L. Myrberg [8,9], Royden [14], Nakai [10,11], Sario-Nakai [15], Nakai-Sario [12], Glasner-Katz [3], and Kwon-Sario [7].