Big data, accounting information, and valuation

The Impact of R&D Innovation Success on the Relationship between R&D Investment and Financial Leverage

“…Finally, our research points to the importance of IAS 38 from the perspective of the R&D financing decision. Future work is needed to ensure that IAS 38 remains up-to-date in today's rapidly changing R&D environment characterized by big data [74], risk [75], and ever more complex inter-firm research discovery paradigms [2,11].…”

Digitization Technologies and Contributions to Companies towards Accounting and Auditing Practices

“…Blockchains Contribution: Assist auditors and accountants on financial reports (Cai & Zhu, 2016;Schmitz & Leoni, 2019;Secinaro & Mas, 2022) Efficient and effective and the safest platform for storing and processing data (Shetty et al, 2022) Limitations: Changes in cryptocurrency and bitcoin transaction management have implications for financial accounting and management accounting. (Lardo et al, 2022;Xu et al, 2019) Data confidentiality and cyber security (Bons & Bednárová, 2019;Guo & Liang, 2016;Jun, 2018;Secinaro & Mas, 2022;Xu et al, 2019) Cloud computing Contribution: Cost savings and space effectiveness (Okai et al, 2014) Increase data availability (Abubakar et al, 2014;Ting & Liu, 2020) Limitations: Cloud fees and hidden fees from cloud service providers (Cegielski et al, 2012;Chang et al, 2019;Walterbusch et al, 2013) Cyber security (Aleem & Sprott, 2013;Cegielski et al, 2012) Insufficient knowledge (Aydin, 2021) Adapts to old applications (Ramchand et al, 2021;Sastararuji et al, 2022) Big data Contribution: Company performance (Shabbir et al, 2020) provide valuable services to customers, manage potential risks, identify irregular activities, and build efficient business models (Nobanee et al, 2021) Auditing (Castka et al, 2020;Cockcroft, 2018;Gepp et al, 2018;Hasan et al, 2020) Accountancy (Rezaee & Wang, 2018) Machine learning (Hasan et al, 2020;Nissim, 2022) Limitations: Security and confidentiality as well as data quality (Nobanee et al, 2021;Rafiq et al, 2022;Rezaee & Wang, 2018;…”

Isaiah’s Structure from Random Forest Regression Analysis

“…-big data‖ analysis of accounting information (Nissim, 2022); in detecting the propensity to fall in older adults (Usmani et al, 2021); in analyzing public sentiment (Shahzad et al, 2022;Adamu et al, 2021;Angelopoulou, Mykoniatis, & Smith, 2022); and-most relevant to our analysis-in text classification (Lagutina & Lagutina, 2021;Shah, Patel, Sanghvi, & Shah, 2020;Gupta, Sharma, & Mohapatra, 2021;Khan et al, 2021;Bastian, 2022). And while this is the first RFR analysis of Isaiah, Peuriekeu et al (2021) compare Proverbs, Ecclesiastes, and Wisdom from the Bible to the Quran, Yogasutras (India), Tao Te Ching (China) and the Upanishads after extensive pre-processing of the documents, and subsequently applying various supervised machine learning approaches, including random forest regressions (RFR), but with no formal hypothesis testing involved of the type we engage in here.…”