We study the role of retail investors in information discovery and dissemination. Using a unique textual dataset of mandatory online “earnings communication conferences” from China, we find that stock market reaction and future firm performance are positively associated with the tone of...

Using a multi-stage filtering procedure based on both algorithms and human judgement, we develop a Chinese Financial Sentiment Dictionary (CFSD) with the hope to help advance textual analysis of Chinese documents in accounting and finance. There are 1,489 negative words and 1,108 positive words...

Introduction and overview -- Literature review of intellectual capital reporting with a human capital focus -- Political economy of accounting reporting theory -- Forces shaping intellectual capital reporting in Sri Lanka -- Research method -- Hypothesis development and data interpretation --...

VAG—a prototype animated, interactive, three-dimensional virtual environment model of a supply chain in the agribusiness sector has been developed as a CD-based game of strategy. Users (players) have to both create their supply chain by choosing the components that make it up, and then play...