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Measuring qualitative information in capital markets research : comparison of alternative methodologies to measure disclosure tone
Henry, Elaine; Leone, Andrew J. - In: The accounting review : a publication of the American … 91 (2016) 1, pp. 153-178
Persistent link: https://www.econbiz.de/10011482713
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Board characteristics and negative disclosure tone
Martikainen, Minna; Miihkinen, Antti; Watson, Luke - In: Journal of Accounting Literature 45 (2022) 1, pp. 100-129
Purpose Negative disclosure tone in 10-K annual reports has economic consequences, yet relatively little is known about … investigates whether the negative tone of firms' narrative annual report disclosures is associated with the human and social … capital of its board of directors. Design/methodology/approach Multivariate regression analyses of negative disclosure tone …
Persistent link: https://www.econbiz.de/10014839763
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Towards a New Model for Causal Reasoning in Expert Systems
Wright, M. Keith - In: International Journal of Knowledge-Based Organizations … 7 (2017) 1, pp. 32-63
This paper presents ideas for improved conditional probability assessment and improved expert systems consultations. It cautions that knowledge engineers may sometimes be imprecise when capturing causal information from experts: their elicitation questions may not distinguish between causal and...
Persistent link: https://www.econbiz.de/10012046156
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Modeling performance of internet-based services using causal reasoning
Tariq, Muhammad Mukarram Bin - 2010
The performance of Internet-based services depends on manyserver-side, client-side, and network related factors. Often, theinteraction among the factors or their effect on service performanceis not known or well-understood. The complexity of these servicesmakes it difficult to develop analytical...
Persistent link: https://www.econbiz.de/10009475942
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Narratives about the Macroeconomy
Andre, Peter; Haaland, Ingar; Roth, Christopher; … - 2021
We provide evidence on narratives about the macroeconomy — the stories people tell to explain macroeconomic phenomena — in the context of a historic surge in inflation. We measure economic narratives in open-ended survey responses and represent them as Directed Acyclic Graphs. We apply this...
Persistent link: https://www.econbiz.de/10013202291
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A Theory of Causal Responsibility Attribution
Engl, Florian - 2022
People often act out of a desire to be responsible for good and not for bad events. Similarly, people frequently reward and punish other people if they perceive them to be responsible for the implementation of events that they like or dislike. When the implementation of an event depends on the...
Persistent link: https://www.econbiz.de/10013427684
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Narratives about the Macroeconomy
Andre, Peter; Haaland, Ingar; Roth, Christopher; … - 2023
We provide evidence on narratives about the macroeconomy—the stories people tell to explain macroeconomic phenomena—in the context of a historic surge in inflation. We measure economic narratives in open-ended survey responses and represent them as Directed Acyclic Graphs. We apply this...
Persistent link: https://www.econbiz.de/10014377509
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Effort denial in self-deception
Fernbach, Philip M.; Hagmayer, York; Sloman, Steven A. - In: Organizational behavior and human decision processes : … 123 (2014) 1, pp. 1-8
Persistent link: https://www.econbiz.de/10010246712
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Management's causal reasoning on performance and earnings management
Aerts, Walter; Zhang, Shuyu - In: European management journal 32 (2014) 5, pp. 770-783
Persistent link: https://www.econbiz.de/10010415679
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Behavioral implications of causal misperceptions
Spiegler, Ran - In: Annual review of economics 12 (2020), pp. 81-106
Persistent link: https://www.econbiz.de/10012404562