...Wu-Po Liu; Meng-Feng Yen; Tai-Ying Wu ABSTRACT We investigate the associations between the sentiment report users perceive in key audit matters (KAMs) and current and future firm performance. We also investigate the validity of the bidirectional encoder representations from transformers (BERT...

... IT security cybersecurity IT business value firm performance While it is well-known that information technology (IT) plays an essential role in corporate strategy and business operations, there is variation in how executives prioritize IT management issues. IT management priorities can range from...

... C. Editor's note: Accepted by Tawei Wang. 1 10 2020 1 9 2021 2022 textual analysis machine learning IT capability growth opportunities firm performance Much of what we know about the implications of information technology (IT) capability originates...

..., traditional financial reporting analysis tends to flatten the results, as it considers the mean values of financial ratios. firm performance neural networks performance indicators clustering financial reporting Understanding firms' performance is a complex task, as it requires...

...) a complementary business intelligence system, and (3) accounting professionals with IT technical competency. Using survey data, we find evidence of a positive association between a dynamic AIS capability, accounting process performance, and overall firm performance. The results suggest that developing a dynamic...

...Hui Du; Wei Jiang ABSTRACT This paper examines the association between firm performance and social media. Based on a sample of S&P 1500 firms, the study finds that firms with a social media presence are more highly valued by the market and have higher future financial performance. Further...