Artificial Neural Networks (ANNs), especially back-propagation (BP) neural network, can improve the performance of intrusion detection systems. However, for the current network intrusion detection methods, the detection precision, especially for low-frequent attacks, detection stability and...

Purpose: The purpose of this paper is twofold. First, the authors investigate a firm’s decision to provide a CSR report, and if so, whether to have the report assured and to seek higher quality assurance as reflected through the choices of the scope of the assurance and type of assurer, Big 4...

Purpose: It has been widely documented that investors and analysts underreact to information in past earnings changes, a fundamental performance indicator. The purpose of this paper is to examine whether managers’ voluntary disclosure efficiently incorporates information in past earnings...