UNCOVERING TRANSPARENCY IN BIODIVERSITY ACCOUNTING STANDARDS IN INDONESIA’S MINING SECTOR by Simon Nisja Putra Zai, Yuni Pristiwati Noer Widianingsih

“…Using a qualitative approach, this study analyzed 60 sustainability reports from 30 mining companies listed on the Indonesia Stock Exchange (IDX) in the 2022-2023 periods. The results showed that the level of biodiversity reporting was still low, where out of 30 GRI indicators; only 11 indicators (36.67%) were reported. …”
Get full text

Multivariate Nonlinear Analysis and Prediction of Shanghai Stock Market by Junhai Ma, Lixia Liu

“…This study attempts to characterize and predict stock returns series in Shanghai stock exchange using the concepts of nonlinear dynamical theory. …”
Get full text

Comparison of ARIMA and Artificial Neural Networks Models for Stock Price Prediction by Ayodele Ariyo Adebiyi, Aderemi Oluyinka Adewumi, Charles Korede Ayo

“…This paper examines the forecasting performance of ARIMA and artificial neural networks model with published stock data obtained from New York Stock Exchange. The empirical results obtained reveal the superiority of neural networks model over ARIMA model. …”
Get full text

The Complexity of Social Capital: The Influence of Board and Ownership Interlocks on Implied Cost of Capital in an Emerging Market by Luciano Rossoni, Cezar Eduardo Aranha, Wesley Mendes-Da-Silva

“…Starting from sociological perspectives on complexity, we show how the social capital of boards and owners networks affects the implied cost of capital of companies listed on Brazilian stock exchange. We specifically show arguments and evidence that the effect of the relational resources found in the direct, indirect, and heterogeneous board’s ties reduces the cost of capital while relational resources embedded in shareholder networks increase the cost of capital. …”
Get full text

Ownership Structure on Tax Avoidance with Independent Commissioner as Moderation by Sudirman Sudirman, Almatius Setya Marsudi

“…The research objects are mining companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The analytical technique used is Multiple Linear Regression. …”
Get full text

Effects of Diversification on Profitability and Operating Risk for Brazilian Publicly Traded Companies by Camila Adam, Tatiane Meurer, Moacir Manoel Rodrigues

“…The sample comprised 210 publicly traded Brazilian companies, who trade shares on the B3 stock exchange. The results of the study showed that industrially diversified companies both reduce operational risk and increase profitability in terms of return on assets, while companies that are internationally diversified reduce their profitability. …”
Get full text

Development of a comprehensive model to predict stock prices in the stock market with an interpretive structural modeling approach by Shiva Rezaeyan, Mohammad Taleghani, Azita Sherej Sharifi

“…The aim of this study was to develop a comprehensive model for stock price forecasting in the Tehran Stock Exchange (TSE) using a mixed Delphi-fuzzy approach of Interpretive Structural Modeling (ISM). …”
Get full text

MARKET VALUE ADDED (MVA), NILAI TUKAR RUPIAH, DAN LABA AKUNTANSI TERHADAP RETURN SAHAM PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BEI by Aniek Murniati

“… This research aims to examine the impact of Market Value Added (MVA), the rupiah exchange rate, and accounting profits on stock returns for telecommunications companies listed on the Indonesia Stock Exchange (BEI). MVA serves as a measure of the market value added by the company, reflecting its contribution to shareholder wealth. …”
Get full text

ASSESSMENT OF INVESTMENT ATTRACTIVENESS OF HIGH-TECH COMPANIES by E. B. Tyutyukina, A. I. Danilov, O. M. Abrosimova

“…The study forms portfolios of stocks of high-tech companies traded on the Moscow Stock Exchange, using Markowitz and Fisher models to identify the correlation between the level of investment attractiveness of a company and the type of stock portfolio. …”
Get full text

Ownership, Corporate Governance, and Bank Performance in Iran by Abdorreza Asadi, Mahyar Ramezankhani

“…This paper uses the structural equation modeling method to investigate the effect of ownership structure and corporate governance on listed banks’ performance in the Tehran Stock Exchange from 2011 to 2017. Based on the results, ownership structure dimensions have a relatively insignificant impact on corporate governance. …”
Get full text

Forecasting Volatility with Time-Varying Coefficient Regressions by Qifeng Zhu, Miman You, Shan Wu

“…We extend the heterogeneous autoregressive- (HAR-) type models by explicitly considering the time variation of coefficients in a Bayesian framework and comprehensively comparing the performances of these time-varying coefficient models and constant coefficient models in forecasting the volatility of the Shanghai Stock Exchange Composite Index (SSEC). The empirical results suggest that time-varying coefficient models do generate more accurate out-of-sample forecasts than the corresponding constant coefficient models. …”
Get full text

Tax Aggressiveness Determinant: Evidence on Consumer Non-Cyclicals Sector by Kurnia, Ninit Megalia Pransisca

“…The primary goal of this research is to analyse and acquire proof of the influence of related party transactions, advertising expenses, and executive compensation on tax aggressiveness at companies from the consumer non-cyclical sector listed on the Indonesia Stock Exchange from 2017 until 2021. The method used for sample selection is purposive sampling, which obtained 18 samples, totalling 90 observations. …”
Get full text

The Risks to Investment Decisions: Can Financial Knowledge and Investor’s Experience be Moderate? by Hirdinis M.

“…This research is intended to determine the risk of investment-decisions moderated by investors’ knowledge and experience on the Indonesian Stock Exchange (IDX). The object of this research is investors who invest on the IDX with an unknown population, and the number of samples in this research is 210 investors. …”
Get full text

Frequency-Division Combination Forecasting of Stock Market Based on Wavelet Multiresolution Analysis by Shihua Luo, Jiangyou Huo, Zian Dai

“…Using the daily closing price data of SSE (Shanghai Stock Exchange) Composite Index and Shenzhen Component Index as samples, compared with conventional wavelet prediction model, ARIMA model, and BP neural network model, the empirical results show that the new algorithm M-ARIMA-BP can improve the accuracy of volatility forecasting and perform better in predicting prices rising and falling.…”
Get full text

Nonlinear Fluctuation Behavior of Financial Time Series Model by Statistical Physics System by Wuyang Cheng, Jun Wang

“…From this financial model, we study the statistical behaviors of return time series, and the corresponding behaviors of returns for Shanghai Stock Exchange Composite Index (SSECI) and Hang Seng Index (HSI) are also comparatively studied. …”
Get full text

Navigating Auditing Risks in the Crypto Asset Landscape by Georgiana-Iulia LAZEA (TRIFA), Ovidiu-Constantin BUNGET, Anca-Diana BALAN, Mircea Stefan SOLOVASTRU

Get full text

Financial statement fraud based on Hexagon Fraud Approach by Prima Apriwenni, Elis Sondang Dasawati, Chrysolyte Thalia Abigail

“…The objects of this research are food and beverage companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The sampling technique used was purposive sampling with a total of 13 companies. …”
Get full text

The “revolving door” or the circulation of leaders between the economic and political fields of power in Mexico by Julia Chardavoine

“…By studying the professional trajectories of 276 senior and elected officials and of 486 business leaders within fifteen economic groups listed in the index of the Mexican Stock Exchange, this article studies the revolving door phenomenon in Mexico between 2000 and 2016. …”
Get full text

The Dynamic Effect of Public Information on Liquidity: From the Perspective of Limited Attention by Tao Bing, Yian Cui

Get full text

EMPIRICAL ANALYSIS OF THE PROFITABILITY AND INDEBTEDNESS IN LISTED COMPANIES – EVIDENCE FROM THE FEDERATION OF BIH by Dragan Gabrić

“…The secondary data for the purposes of the empirical research were collected through the analysis of publicly available financial financial statement on a sample of companies listed on Sarajevo Stock Exchange in the period from 2010. to 2013. The results of the correlation analysis indicate that there is a negative correlation between profitability indicators and indebtedness within the researched companies in the observed period, which was specially indicated through the Total debt in the number of years and Interest coverage ratio. …”
Get full text