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We develop a novel approach to identify characteristics of images that are likely to, and found to, affect investment decisions. We also create new methodologies to quantify these characteristics. We hypothesize and find that our newly developed machine learning-based measure of...
Persistent link: https://www.econbiz.de/10014236173
We develop a novel approach to identify characteristics of images that are likely to, and found to, affect investment decisions. We also create new methodologies to quantify these characteristics. We hypothesize and find that our newly developed machine learning-based measure of...
Persistent link: https://www.econbiz.de/10014238239
What is the incremental information in imagery? This paper introduces the concept of visualattention and proposes a new methodology to identify the effect of information contentprovided in images, above and beyond that of contemporaneous textual information. Ourobjective (non-behavioral)...
Persistent link: https://www.econbiz.de/10012847947
The increase in disclosure about the persons conducting audits has led to a steep rise in research examining the role that individual audit partners play in audit outcomes. Although recent evidence suggests that individual audit partners explain a substantial portion of the variation in audit...
Persistent link: https://www.econbiz.de/10012893269
Although recent evidence suggests that individual audit partners explain a substantial portion of thevariation in audit quality proxies, much less is known about what determines an audit partner’s quality. Psychology and behavioral economics theories hold that an individual’s experiences can...
Persistent link: https://www.econbiz.de/10014344521
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