Zobrazeno 1 - 10
of 43
pro vyhledávání: '"Othmar Manfred Lehner"'
Publikováno v:
ACRN Journal of Finance and Risk Perspectives, Vol 10, Iss 1, Pp 54-76 (2021)
Emanating from the influential survey of Barberis and Thaler (2003), this systematic literature review examines the significant volume of studies on behavioral finance from 36 reputable finance journals published be-tween 2009 and 2019. The findings
Externí odkaz:
https://doaj.org/article/65d93947744f4748838578727fc6ca9c
Publikováno v:
Accounting, Auditing & Accountability Journal. 35:109-135
PurposeThis paper aims to identify ethical challenges of using artificial intelligence (AI)-based accounting systems for decision-making and discusses its findings based on Rest's four-component model of antecedents for ethical decision-making. This
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d7754ad293dc3ff45ce01dd0c23e6649
https://doi.org/10.1108/aaaj-09-2020-4934
https://doi.org/10.1108/aaaj-09-2020-4934
Publikováno v:
Accounting, Auditing & Accountability Journal.
PurposeCurrent accounting practice tends to split environmental complexities into quantifiable, codified elements, producing codified simplifications of the “complex” in pursuit of environmental externalities. This has led to standardization, but
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d72fe14c7cb8b3afb88ac470a4fe5b4e
https://doi.org/10.1108/aaaj-12-2021-5578
https://doi.org/10.1108/aaaj-12-2021-5578
Autor:
Othmar Manfred Lehner, Linn Björkholm
Publikováno v:
ACRN Journal of Finance and Risk Perspectives, Vol 10, Iss 1, Pp 222-279 (2021)
The green bond market is growing and becoming increasingly important in green finance and for the transition to a low-carbon economy. Still, the green bond market is to a large extent unstandardised. There is no commonly agreed definition of the term
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::1369a71893bfd10389f596b9943cd245
https://www.acrn-journals.eu/resources/jofrp10l.pdf
https://www.acrn-journals.eu/resources/jofrp10l.pdf
Publikováno v:
Journal of Applied Accounting Research. 22:423-435
PurposeWith the macroprudential approach, systemic risk is explained by a general equilibrium (GE) model. However, since on-balance-sheet and off-balance-sheet (OBS) risks are structurally segmented, for example annually or periodically on financial
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7440806beb3160ccf80418af12b319ca
https://doi.org/10.1108/jaar-10-2020-0221
https://doi.org/10.1108/jaar-10-2020-0221
Publikováno v:
Journal of Applied Accounting Research. 22:365-382
PurposeLooking at the limits of artificial intelligence (AI) and controlling based on complexity and system-theoretical deliberations, the authors aimed to derive a future outlook of the possible applications and provide insights into a future comple
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::141744759242d746353908ed201f5bb9
https://doi.org/10.1108/jaar-10-2020-0207
https://doi.org/10.1108/jaar-10-2020-0207
Publikováno v:
ACRN Journal of Finance and Risk Perspectives, Vol 10, Iss 1, Pp 54-76 (2021)
Emanating from the influential survey of Barberis and Thaler (2003), this systematic literature review examines the significant volume of studies on behavioral finance from 36 reputable finance journals published be-tween 2009 and 2019. The findings
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::721e5502462085a8ef2a3326a34bb5ac
https://doi.org/10.35944/jofrp.2021.10.1.004
https://doi.org/10.35944/jofrp.2021.10.1.004
Publikováno v:
ACRN Journal of Finance and Risk Perspectives, Vol 9, Iss 1, Pp 103-112 (2020)
Hanken School of Economics
Hanken School of Economics
Some issues of the Sarbanes Oxley Act of 2002 are still discussed controversially in literature. Thereof, Section 404 concerning internal control over financial reporting is one of the most criticized parts. This article focuses on costs and benefits
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::958063f25c94a71c406b6bb8291c64d2
http://www.acrn-journals.eu/resources/jofrp09h.pdf
http://www.acrn-journals.eu/resources/jofrp09h.pdf
Autor:
Hanna Meinander, Charlotta Lobbas, Minna Martikainen, Othmar Manfred Lehner, Kira Söderling, Shawnie Kruskopf
Publikováno v:
ACRN Journal of Finance and Risk Perspectives, Vol 9, Iss 1, Pp 78-89 (2020)
Hanken School of Economics
Hanken School of Economics
This paper gives an overview of the current and future technologies impacting accounting and auditing fields. The aim is to present the technological disruptions shaping these fields and also look at how they might influence future jobs and required
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::0fe880ff1e3df06eec19251a97c99418
https://doi.org/10.35944/jofrp.2020.9.1.006
https://doi.org/10.35944/jofrp.2020.9.1.006
Autor:
Cornelius Saramo, Okyanus Paksoy, Othmar Manfred Lehner, Minna Martikainen, Dan Koivulaakso, Max Gotthardt
Publikováno v:
ACRN Journal of Finance and Risk Perspectives, Vol 9, Iss 1, Pp 90-102 (2020)
Technology development has grown rapidly in the last decades and gained importance for accounting and auditing through its identified potentials. Particularly the automation of judgment systems and systems that require human intervention, are deemed
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::91fb7116b6aeae925da4469d9e475046
https://doi.org/10.35944/jofrp.2020.9.1.007
https://doi.org/10.35944/jofrp.2020.9.1.007